Finding 2025-002: Significant Deficiency – Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Based on the finding in the fiscal year 2023 audited financial report, the county commissioners set aside $100,000 in their budget to hire or contract with a CPA to assist with audit preparation. This was in addition to $30,000 set aside in the county treasurer’s budget for audit consulting. The county commissioners hired an individual in September 2024. That individual left employment with the county in November 2024 and the position was not refilled through the end of fiscal year 2025. The remainder of the FY2024 audit preparation was completed in-house. Due to reductions in revenue and budget constraints, both the $100,000 allocation for a new employee and the $30,000 for consulting services were cut from the commissioners’ and treasurer’s budgets for FY2025, so the county is continuing to pivot audit preparation responsibilities and expanding the number of in-house employees working on different facets of the preparation. The finance staff has become somewhat more stable and have grown in their knowledge of county finances. We are utilizing multiple different staff members on parallel tasks with oversight and assistance from the county treasurer and clerk. We are confident that the audit preparation for FY2026 will be completed months earlier. James A Anderson Fremont County Treasurer