Plumas County faces a backlog in its financial audits, with no clean audit since the 2022-2023 fiscal year. County Auditor-Controller Martee Nieman described the situation as “a standstill” during the Oct. 20 Board of Supervisors meeting.
Nieman aims to clear the backlog by investing $6,000 in extra help. The Board approved an amendment to the contract with Emphasys Solutions, the owner of SymPro software used for managing the county’s investments. The amendment allows the company to reconcile and update the county’s investment portfolio for fiscal years 2023-2024 through 2025-2026.
Reconciliation of the county treasurer’s cash balances stands as the top priority. Nieman reported a $700,000 gap between the cash recorded in the Tyler ERP system and the bank statements, including the county treasurer’s office cash fund in Tyler ERP.
The county plans to identify and explain this difference, aiming to reduce it below $100,000 to satisfy external auditors. Nieman believes starting with the investment portfolio will help resolve the discrepancies.
Once SymPro finishes the reconciliation, the county can decide if it needs to record additional investments or interest, or if further reconciliation is required. Nieman estimates the process will take about a week for each fiscal year. If the difference remains above $100,000, the county will seek outside help, which could delay audit approvals.
The last audit approved was for the 2022-2023 fiscal year in December 2025—20 months after the 2021-2022 audit approval and 18 months past the due date. Plumas County has missed audit deadlines since 2020.
Concerns over the county’s investment fund continue to affect audits. The treasurer’s office manages investments through a county investment pool that includes special districts, the county general fund, Plumas Unified School District, and Feather River College (FRC), which holds 17-20% of the pool.
Several participants have complained about delayed interest payments for three years. Last month, FRC President Kevin Trutna reported the college is owed about $350,000 in investment income.
County Treasurer-Tax Collector Julie White has pointed to outdated software as a cause of the investment pool and interest payment issues. The Board restored the county investment oversight committee in January at White’s request. The committee includes a representative from the school district or community college and up to five public members. The committee met Aug
