For reasons mostly due to employee turnover, extended staffing shortages and lack of expertise by county staff to perform monthly and year-end accounting tasks and schedule preparation, the schedules and accruals for the county's fund financials have been significantly delayed for the past three years. This lag in receiving final trial balances has resulted in our auditors not have adequate time to complete their review and preparation of the final audited financial statements for Fremont County in accordance with state and federal requirements. For the fiscal year 2023 audit, the county has budgeted for external audit assistance and will solicit a local CPA consultant to provide direct assistance, training and guidance while internal staff continue to gain the needed experience.