HomeMy WebLinkAbout2018-09-19-minutes-state-auditor-exit-conference2018-09-19 MINUTES 1
COMMISSIONERS' MINUTES
KITTITAS COUNTY, WASHINGTON
COMMISSIONER’S AUDITORIUM
SPECIAL MEETING
WEDNESDAY 9:00 A.M. SEPTEMBER 19, 2018
Board members present: Chairman Laura Osiadacz & Commissioner Cory
Wright. Excused: Vice-Chairman, Obie O’Brien.
Others: Mandy Buchholz, Deputy Clerk of the Board II; Ann Strand,
Audit Manager; Stephanie Anglin, Audit Lead; Judy Pless, Budget &
Finance Manager; Brett Wachsmith, Treasurer.
SPECIAL MEETING STATE AUDITOR COMMISSIONERS
At 9:00 a.m. Chairman Osiadacz opened a Special Meeting with
representatives from the Washington State Auditor’s office to go
over the Exit Financial and Federal single audit that was conducted
on Kittitas County for the period January 1, 2017 through December
31, 2017.
Ann Strand, Audit Manager & Stephanie Anglin Audit Lead, provided
handouts including a summary of uncorrected items and reviewed their
agenda for the Exit Conference.
Ann Strand, Audit Manager stated that the results they will go over
are from the County’s Financial and Federal Audit. She explained
that the Accountability Audit will be conducted soon, but most
importantly she wanted to highlight that the County had a clean
Financial Audit. She stated that under the Federal Awards (Internal
Control over Major Programs) they identified material weaknesses.
She stated that they have issues an unmodified opinion on the
County’s compliance with requirements applicable to its major
federal program and are planning to report findings that are
required to be disclosed in accordance with 2 CFR 200.516(a). She
stressed to the Board that at this time the report is DRAFT only.
Ms. Anglin, expressed her appreciation to Judy Pless, Budget and
Finance Manager and the other County Staff she worked with.
Ann Strand, Audit Manager provided & reviewed a Management Letter
and highlighted that it is recommended probably for the last time
that the County Management improve controls over financial
reporting. Specifically, they recommend the County reconcile cash
and investments timely and follow up on unknown differences. She
stated that they are also recommending all County departments submit
accurate information in a timely manner to the County Audtior’s
Office and that the County perform an effective review of financial
2018-09-19 MINUTES 2
statements, notes and required supplementary information to ensure
accurate reporting.
Ms. Strand stated that the County did not have adequate internal
controls to ensure compliance with Federal suspension and debarment
and reporting requirements.
Ms. Strand expressed some concerns with Public Works response to
their finding and explained why they would like the modifications
made. Judy Pless, Budget & Finance Manager stated she would follow
up with Public Works and get the changes made. Ms. Strand explained
by listing company names it can appear that they were audited and
that is not the case. They don’t audit private companies. The Board
supported Ms. Pless following up and having the changes made.
LETTER COUNTY/ST. AUDITORS OFFICE AUDITOR
Commissioner Wright moved to approve and authorize the Chair to sign
a letter to the Washington State Auditor’s office, relating to the
audit of Kittitas County from January 1, 2017 through December 31,
2017. Chairman Osiadacz seconded. Motion carried 2-0
Meeting adjourned at 9:40 a.m.
KITTITAS COUNTY COMMISSIONERS
DEPUTY CLERK OF THE BOARD KITTITAS COUNTY, WASHINGTON
Mandy Buchholz Laura Osiadacz, Chairman