This summary outlines the key points from a meeting held by the Cochise County Board of Supervisors on July 23, 2025, which centered on the Audit General’s findings for 2023-2024. Terrence Stangel, the financial audit manager, presented an overview of the audit process and its implications for the county.

Stangel noted that Arizona law mandates audits, requiring the Board to receive results within 90 days post-completion. He underscored the significance of these audits in ensuring the county’s financial statements are accurate and comply with federal regulations.

The audit revealed three significant financial findings and two compliance issues. On a positive note, the county maintained unchanged opinions on its financial reports, suggesting their reliability. However, it also pointed out serious problems, such as delays in addressing misclassifications, which affected the timely delivery of key financial data and resulted in missed deadlines for financial statements.

The first major finding indicated a failure by the county to produce timely and precise information, raising the risk of misinformation. To address this, improvements in internal controls were recommended, as well as ensuring compliance with widely accepted accounting principles.

The second finding highlighted issues with the county’s purchasing card process, where unauthorized spending occurred due to deviations from established policies. The audit called for stronger purchasing guidelines and better training for staff involved in these financial operations.

The third finding pointed to a lack of supporting documents for expenditures by accommodation school districts. The district has since attempted to remedy this by bringing in a qualified business manager.

Additionally, two compliance findings were related to the county’s WIC program, where benefits were issued without the necessary participant documentation. The county has committed to resolving these issues by March 2025.

The meeting wrapped up with the board expressing a commitment to uphold their fiduciary responsibilities and actively respond to the audit findings. The next steps will involve enacting the suggested changes to bolster financial oversight and compliance in the county’s operations.