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Home My WebLink AboutUpdate Documents - BOCC(.P // tel ')_(e. 5, t� To: Grant County Board of Commissioners From: Mandy Kim, Chief Financial Officer Subject: Response to Baker Tilly Internal Controls Review PURPOSE This memorandum is submitted to provide additional context regarding the Baker Tilly Internal Controls Review. My concern is not that the report identifies challenges. Rather, the report does not appear to consistently evaluate the circumstances, contributing factors, organizational conditions, and resource constraints that gave rise to those challenges. KNOWN AND PREVIOUSLY COMMUNICATED ISSUES Many of the matters discussed within the report were known and had been discussed through Financial Committee meetings, Board updates, discussions with the County Administrator, and ongoing communication with Elected Auditor Michele Jaderlund. STAFFING AND ORGANIZATIONAL CAPACITY The record reflects significant staffing vacancies, turnover, and competing responsibilities during the review period. For a substantial portion of 2025, multiple responsibilities were performed simultaneously while supporting daily operations, reporting requirements, budgeting, implementation activities, training, and reconciliation efforts. ERP IMPLEMENTATION ENVIRONMENT The review period coincided with implementation of the Tyler ERP system, including chart -of -accounts redesign, conversion activities, testing, troubleshooting, training, reconciliation efforts, and user support while maintaining ongoing County operations. TRAINING AND CHANGE MANAGEMENT Documentation provided during the review process demonstrates that a formal end -user training program was developed and maintained, including training schedules, attendance tracking, completion records, user guides, and supporting materials distributed across County departments INFORMATION PROVIDED DURING THE REVIEW The record reflects that substantial documentation and explanatory information were provided throughout the review process, including materials related to implementation, training, reconciliations, policies, user access, and operational procedures. ATTRIBUTION OF RESPONSIBILITY The report assigns responsibility to specific positions in certain instances. However, where contributing factors involve organizational structure, staffing levels, resource constraints, implementation decisions, governance functions, or responsibilities extending beyond a single position, corresponding ownership is not always identified. CONSISTENCY OF INTERVIEW INFORMATION AND REPORTED CONCERNS The report does not explain how interview information was evaluated, weighted, or selected for inclusion in the final analysis. As a result, it is difficult to assess whether concerns raised regarding various departments, functions, or positions were evaluated using a consistent methodology. HISTORICAL CONTEXT AND PERFORMANCE TRENDS The report discusses audit and financial reporting timelines but does not appear to provide historical context regarding prior audit completion timelines or reporting performance trends. To the extent measurable improvement occurred relative to prior years, that context is relevant to understanding both remaining challenges and progress achieved. PROFESSIONAL CONCERNS The report contains observations and conclusions that directly affect professional reputation, competence, and professional judgment. While operational improvement is important, conclusions should be evaluated in light of all available facts, documentation, and circumstances. CONCLUSION I respectfully ask the Board to consider the report together with the operational realities, staffing limitations, implementation challenges, historical context, organizational circumstances, and supporting documentation that existed during the review period. EXHIBIT INDEX Exhibit A — Michele Jaderlund Statement Exhibit B — End User Training Schedule and Attendance Tracking Exhibit C. — ERP Implementation Memorandum Exhibit D — Baker Tilly PBC Tracker and Responses Exhibit E — Baker Tilly Engagement Letter / Scope of Work A OneDrive Link will be emailed to you that contains these Documents Amanda Kim Start Date: 05/13/2024 Subject: Formal Statement in Support of Performance and Workplace Conditions From the outset of Mandy's employment, she assumed responsibility for critical financial functions under challenging and, at times, untenable circumstances. The timeline below outlines the scope, complexity, and volume of work performed, as well as significant systemic and organizational barriers encountered. Annual Report — 2024 (Due 05/30/2024): Upon assuming her role, Mandy inherited an incomplete annual report. While some preliminary work had been completed by a former employee, the most complex and time -intensive component Schedule I —remained unfinished. Mandy independently completed this schedule and ensured the report was submitted by the statutory deadline of May 30, 2024. Simultaneously, it became evident that the existing financial structure was incompatible with Tyler. Mandy was required to halt progress and lead a substantial restructuring effort, including rebuilding the bar structure. This required coordination with John and extensive troubleshooting to bring Tyler to a functional state. These duties fell outside routine expectations and significantly increased workload demands. Budget Process — 2024: Beginning in July/August 2024, Mandy undertook the County's annual budget process without prior experience specific to Grant County systems. Despite this, she independently analyzed prior -year budgets and constructed a complete and accurate dataset for the upcoming fiscal year. This process required: • Coordinating with multiple departments • Receiving, reviewing, and correcting submissions • Consolidating and preparing materials for Commissioner review • Supporting budget hearings through December All of this was completed concurrently with daily operational responsibilities, including high - volume communications, reporting, and ongoing system training. The ne sustained workload during this period was significant and exceeded what would reasonably be expected of a single individual without prior institutional knowledge. Year -End Close & Annual Report — 2025: Immediately following year-end close on January 1, 2025, Mandy began preparing the next annual report while continuing Tyler implementation and training efforts. The 2025 Annual Report was submitted on time, meeting all required deadlines. It is critical to note that Schedule 6 is dependent on data from the Treasurer's Office, which is not available until after the submission deadline. Despite this structural limitation, Mandy ensured timely submission and continued to update the report as required prior to audit review. This reflects a high level of diligence and adherence to compliance standards despite factors outside her control. Tyler Implementation Challenges: The Tyler system implementation introduced substantial and ongoing challenges. A planned go - live date of July 1, 2025, had to be postponed due to a critical system limitation involving warrant digit capacity. This issue required escalation and resulted in a delayed go -live date of October 1, 2025. During this period, Mandy: • Led and participated in system troubleshooting and. restructuring • Conducted training for multiple departments • Maintained all regular accounting, reporting, and budgetary duties These concurrent responsibilities significantly increased workload and complexity, requiring sustained effort under pressure. Budget Process — 2025 (for 2026 Budget): In August 2025, Mandy again initiated the annual budget cycle, repeating the full process of data preparation, departmental coordination, consolidation, and presentation. This occurred while Tyler implementation remained ongoing and unresolved. System Failure &Financial Integrity Issue (September 2025): Following the hire of Amanda Simonsen on September 2, 2025, a critical system failure occurred when SmartConnect ceased functioning. This resulted in the posting of an unbalanced General Journal entry —an event that should not occur under normal system controls. Mandy made repeated and diligent attempts to correct the imbalance through appropriate accounting procedures. When it became clear the issue could not be resolved through standard methods, escalation was required, and a SQL intervention was performed to remove the erroneous entry. Importantly: Mandy refused to rely on or distribute inaccurate financial reports She continued reconciliation efforts to ensure full accuracy and compliance Her actions demonstrated sound professional judgment and adherence to accounting standards This issue directly impacted the ability to upload accurate data into Tyler and delayed further progress through no fault of her own. Current Status & Professional Conduct: At present: • 2025 financial data must be fully reconciled before Tyler upload- * The 2026 budget is complete but cannot be entered until system integrity is restored Despite these ongoing barriers, Mandy has consistently prioritized accuracy, compliance, and transparency in all financial reporting. Workplace Conditions & Treatment: In addition to the extraordinary workload and systemic challenges described above, Mandy has been subjected to unprofessional and, at times, inappropriate treatment by certain individuals within the County. This conduct has included ridicule and a lack of professional respect. Such treatment is unacceptable in a professional workplace and has occurred despite Mandy's demonstrated commitment, competence, and willingness to assume responsibilities well beyond the scope of her role. Conclusion: The record clearly demonstrates that Mandy has: • Met all required deadlines, including statutory reporting obligations • Taken initiative to resolve complex system and structural issues • Maintained financial integrity under challenging and evolving conditions • Performed duties that exceed normal expectations in both scope and complexity Any assessment of her performance must take into full account the extraordinary circumstances, systemic failures, and workplace challenges under which she has operated. The evidence supports that Mandy has performed her duties with diligence, professionalism, and a strong commitment to accuracy and accountability. TRAINING BEGINS WEEK of Mon, 8/18/2025 (01 � a Aug 18, 2025 Aug 25, 2025 SEP Sep 8, 2025 Sep 15, 2025 Sep 22, 2025 __________________________________...__......_._.._..__.____-.___.._.-__..._.....__...._......._-_.._----_._______-.-_.-__-_.:____.__..___...-.__.._.--.--__...___..____..._______- ._____..__.___._____...___-.___._-.__.._________ 18 20 22 25 26 27 28 29 4 9 10 12 15 17 18 19 22 23 24 26 26 M W F M T `; W? T F T T W F M W T F M T I W T l F µ 8:30 AM W W L S " S A A A S a 9:00 AM U � U c t u S P S 9:30 AM 0 '" R D R o R V � T 10:00 AM U i E V o R N E E 10:30 AM N v l n 0 R S p 11 :00 AM E ` S 11:30 AM N 0 N L R Y c R c E , 12:00 PM T 12:30 PM 1:30 PM P '. 2:00 PM P R 0 2:30 PM F; N S 3:00 PM E w a T 3:30 PM H c 0 S 4:00 PM O P E R_ N E 4:30 PM 5:00 PM _... r._._ .._ /6 Complete as of 9/24 97% 96% �95% 100% EST % Complete by 9126 100% 100% 100% 100% T._ .Tr # ofi USERS AP rCARD BUDGET i FR ,� r J 58 57 41 34 TRAINING RECEIVED 56 55 39 34 REt�IAINING _ 2 2 z Q REMAININ- UNSCHEDULED 0 0 TOTAL Employees Trained 59 DEPARTMENTS SIGNED UP 22 W SU PHD NEW HOPE ACCT SUP CT BOCC VET RENEW PW DEV. SERVICES DIST CT PROS. ATTORNEY CORONER FAIRGROUNDS SH/JA/EM JUV CLERKS COUNTY ADMIN PUB DEF ASSESSOR DEPT USER APPROVER ATTENDING DATE SESSION AREAS NOTES WSU ANDREW YES YES 8/18/2025 AM AP/BUDGET PHD DARCY YES YES 8/18/2025 pm AP/PCARDS @ phd -ML NEW HOPE ALYCE BARRIENTOZ NO YES 8/20/2025 PM ALL TRAINING @ NEW HOPE NEW HOPE SUZI FODE YES YES 8/20/2025 PM ALL Sent Calendar Invites NEW HOPE SANDRA CRUZ NO YES 8/20/2025 PM ALL HR Tina Brissey NO YES 8/21/2025 pm all ACCT FELYCITE NO YES 8/22/2025 AM ALL ACCT JAMIE NO YES 6/22/2025 AM ALL ACCT JOE NO YES 8/22/2025 AM ALL WSU ANNA NO YES 8/25/2025 AM AP/PCARDS HR DECORAH YES YES 8/25/2025 PM ALL RESERVED WANAPUM HR Gina Saldana NO YES 8/25/2025 PM ALL HR Laurissa Perez NO YES 8/25/2025 PM ALL SUP CT CRYSTAL YES YES 8/26/2025 AM ALL NO SPACE NEEDED - CAN DO IN ACCT OFFICE BOCC CAITLIN NO YES 8/27/2025 PM ALL RESERVED WANAPUM BOCC EMMALIE NO YES 8/27/2025 PM ALL BOCC KARRIE NO YES 8/27/2025 PM ALL VET TONY NO YES 8/27/2025 PM ALL VET TREVOR NO YES 8/27/2025 PM ALL RENEW Genny YES YES 8/28/2025 AM ALL MAYBE 9/8/2025 @ RENEW RENEW Reyna NO YES 8/28/2025 AM ALL RENEW Karen NO YES 8/28/2025 AM AP/PCARDS RENEW Anna NO YES 8/28/2025 AM AP/PCARDS PW RACHEAL DAVIS YES YES 8/29/2025 PM AP/PCARDS Training @ PW PW CATHY NO YES 8/29/2025 PM AP/PCARDS PW YVONNE NO YES 8/29/2025 PM AP/PCARDS PW SHILO NO YES 8/29/2025 PM AP/PCARDS PW UNKNOWN NO YES 8/29/2025 PM AP/PCARDS DEV. SERVICES HEIDI KRIETE NO YES 9/4/2025 AM ALL Building/Planning Building DEV. SERVICES JERRY YES 9/4/2025 AM ALL Building/Planning Building DEV. SERVICES JIM YES YES 9/4/2025 AM ALL Building/Planning Building DEV. SERVICES JANICE NO YES 9/4/2025 AM ALL Building/Planning Building DIST CT DESIREE YES YES 9/9/2025 AM ALL WANAPUM DIST CT BRITTANY NO YES 9/9/2025 AM ALL DIST CT ANGIE NO YES 9/9/2025 AM AP/PCARDS DIST CT KIRISTEN NO YES 9/9/2025 AM AP/PCARDS DIST CT NATHENA NO YES 9/9/2025 AM AP/PCARDS DIST CT AMY NO YES 9/9/2025 AM NO BUDGET BRANDON GUERNSEY only NEEDS to PROS. ATTORNEY J. MILLARD NO Yes 9/10/2025 PM NO PROD learn how to approve; Janet will show him. TREASURER CARRIE HESTON NO YES 9/12/2025 PM AP/BUDGET TREASURER SABLE NO YES 9/12/2025 PM AP/BUDGET CORONER CRAIG MORRISON YES YES 9/15/2025 AM NO PROJ @ CORONERS OFFICE ML CORONER JERRY JASMAN NO YES 9/15/2025 AM NO PROG FAIRGROUNDS JIM YES YES 9/17/2025 AM ALL LOCATION - FAIRGROUNDS IN ML FAIRGROUNDS ROSYLN NO YES 9/17/2025 AM NO BUDGET SH/JA/EM GARY M. YES YES 9/18/2025 AM ALL @ Ops Center LAW & JUSTICE BUILDING SH/JA/EM JESSICA O. NO YES 9/18/2025 AM ALL SH/JA/EM D. HARRINGTON NO YES 9/18/2025 AM ALL SH/JA/EM BEAU LAMENS NO YES 9/18/2025 AM ALL BOCC BLAIR KOK NO YES 9/19/2025 AM NO PROJ JUV SUHAIL YES YES 9/22/2025 AM AP/PCARDS JUV AMANDA W. NO YES 9/22/2025 AM AP/PCARDS JUV PEPPER NO YES 9/22/2025 AM AP/PCARDS CLERKS SHANNON FALSTAD NO Yes 9/23/2025 AM ALL NO PROJ CLERKS CHERYL HILL-ROBERSON YES Yes 9/23/2025 AM ALL NO PROG COUNTY ADMIN TOM GAINES YES YES 9/23/2025 PM ALL - EXCEPT PROJ PUB DEF K. HOLDEN NO YES 9/24/2025 PM ALL ASSESSOR MELISSA YES YES 9/25/2025 AM ALL - EXCEPT PROJ NEED TO ASK IF RACHEL OR OTHERS JOINING? ASSESSOR RACHEL NO UNKNOWN 9/25/2025 AM ALL - EXCEPT PROJ need to ask about Rachel R�'^ Tom Gaines replacing TREASURER DARRYL PHESANT YES NO AP APPROVER/BUDGET NOT SCHEDULED - PROBABLY WON'T RECEIVE/NEED =nterprise ERP Implementation & Cash Reconciliation Effort (Work in Progress) The County is actively progressing through the implementation of the Tyler Technologies Enterprise ERP system while maintaining ongoing financial operations within Microsoft Dynamics GP (Great Plains). This dual -system environment is a necessary transitional phase to ensure continuity of operations, data integrity, and accurate financial reporting. To support this effort, a comprehensive reconciliation framework has been developed and is actively being executed. This includes the comparison of Treasurer -reported cash activity, specifically Cash Sheets and STAR Reports, to financial activity recorded in both GP and Tyler systems. The reconciliation process is designed to validate that all transactions are accurately captured, properly classified, and aligned across systems during the transition. Key components of the reconciliation effort include: • 2025 Cash Reconciliation Workpapers Detailed reconciliations comparing Treasurer records to both GP and Tyler system activity, forming the foundation for validation of financial data during the transition. Monthly GC Cash Balance Reconciliations Continuation of standard monthly reconciliation practices to ensure consistency and accuracy in reported balances throughout the implementation period. • Tracking of Known Reconciling Items Identification and documentation of timing differences, conversion -related discrepancies, and other variances to ensure transparency and resolution prior to final system alignment. System Reports and Conversion Data Utilization of GP reports, Tyler reports, and conversion outputs to trace transactions between systems and confirm completeness and accuracy of migrated data. • Final Cash Reconciliation Template Development of a standardized reconciliation tool that will be used to perform a comprehensive, final reconciliation between both systems prior to full transition. The County will continue operating in a dual -system environment until the Human Resource Management (HRM) module is fully implemented within Tyler ERP, and for a short stabilization period thereafter. This approach ensures that payroll, financial reporting, and operational processes remain uninterrupted while allowing sufficient time to validate system functionality and data integrity. Overall, this phased implementation and reconciliation strategy reflects a controlled, transparent, and methodical transition to the new ERP system, with a strong emphasis on financial accuracy, accountability, and audit readiness. Exhibit D - Baker Tilly Prepared By Client (PBC) Tracker Responses Purpose: To demonstrate the scope and detail of requested documents by Raker Tilly and demonstrate what comments were provided Source: Baker Tilly Portal; downloaded an excel file; as of June 2026. 18 Documents Requested Due # Title Description Assignee(s) Comments Date 1 Bank Reconciliation Please provide the December 2025 or most Carrie Heston, Tom 4/14/2026 User: Carrie Heston, Date: 4/8/2026, Comment: Due to segregation of duties, Connie Wilson recent bank reconciliations for all cash Gaines (Chief Deputy Treasurer) performs the bank reconciliation reports. I have notified her of the accounts. deadline. 2 Bank Accounts Please provide a current listing of all the Carrie Heston, Tom 4/14/2026 County's Bank Accounts. Gaines 3 Bank Signers Please provide signature sheets for bank Carrie Heston, Tom 4/14/2026 User: Carrie Heston, Date: 4/8/2026, Comment: We do not keep copies of the signer cards at each account access for all accounts. Gaines bank. If those are needed, I'll have to reach out to each bank, and get copies of those. STAR Report Please provide the December 2025 or the Carrie Heston, Tom 4/14/2026 most recent STAR report. Gaines 5 Treasury Upload Please provide the December 2025 or the Carrie Heston, Tom 4/14/2026 most recent CLEMMER to GP/TYLER monthly Gaines upload. 6 Budget Reports Please provide the December 2025 or the Mandy Kim, 4/14/2026 most recent budget to actual financial Michele Jaderlund, reports. Tom Gaines 7 Budget Reports Please provide the most recent BOCC Mandy Kim, 4/14/2026 User: Mandy Kim, Date: 4/14/2026, Comment: In addition to the PDF & Excel Versions, We have a adopted budget. Michele Jaderlund, 2026 Budget Folder, with the living documents from submission by departments to final formats Tom Gaines that is on our one drive and each department has access to their dept budget and Commissioners have access to the entire folder. I provided a screenshot of the folder. Capital Budget are in addition to the OPERATING Budget. Board Approved COLA % as documented in the Board Approved Resolution is in addition to the approved budget. Page 1 of 2 Exhibit D - Baker Tilly Prepared By Client (PBC) Tracker Responses Purpose: To demonstrate the scope and detail of requested documents by Baker Tilly and demonstrate what comments were provided Source: Baker Tilly Portal; downloaded an excel file; as of June 2026. 18 Documents Requested ERP Implementation - Please provide a crosswalk of chart of Mandy Kim, 4/14/2026 User: Mandy Kim, Date: 4/14/2026, Comment: X-Walk needs to be updated —but I provided some Crosswalk accounts/funds from GP to TYLER . Michele Jaderlund, tools to help identify GP to TYLER accounts. Tom Gaines ERP Implementation - Please provide a GP to TYLER historical Mandy Kim, 4/14/2026 User: Mandy Kim, Date: 4/14/2026, Comment: This is a WORK IN PROGRESS_ I have included a Reconciliation balance reconciliation. Michele Jaderlund, PDF Summary, please read "ERP Implementation Reconciliation Summary. Tom Gaines 10 Policy and Procedures Please provide all financial policies and Mandy Kim, 4/14/2026 procedures. For example, cash mangement, Michele Jaderlund, procurement,etc. Tom Gaines 11 Code of Ethics Please provide policy related to the County's Decorah Anderson- 4/14/2026 User: Decorah Anderson -Cook, Date: 4/8/2026, Comment: I have attached the three policies that code of conduct/ethics. Cook, Tom Gaines refer to Ethics. 12 Audit Report Please provide the most recent State Audit Mandy Kim, 4/14/2026 report, including Management Letter. Michele Jaderlund, Tom Gaines 13 Annual Report Please provide the most recent County Mandy Kim, 4/14/2026 User: Mandy Kim, Date: 4/14/2026, Comment: Expecting Publication of Audit report with the next Annual report. Michele Jaderlund, month. There will be changes to the SEFA and Notes but no material changes. Tom Gaines 14 Single Audit Please provide the most recent Single Audit Mandy Kim, 4/14/2026 report and any applicable submitted Michele Jaderlund, Corrective Action Plan. Tom Gaines 15 Training Documentation Please provide any training materials related Mandy Kim, 4/14/2026 User: Mandy Kim, Date: 4/14/2026, Comment: Training Materials focuses on our New System but to the TYLER ERP Implmentation. Michele Jaderlund, I have instructional materials related to our Legacy System if needed. Tom Gaines 16 Transactional Detail Please provide AP transactional listing for Mandy Kim, 4/14/2026 December 2025 from TYLER. Michele Jaderlund, Tom Gaines 17 User Access Please provide a current listing of user access Mandy Kim, 4/14/2026 User: Mandy Kim, Date: 4/14/2026, Comment: Note - as we are in the process of implementing and security premissions for TYLER. Michele Jaderlund, HRM, training roles exist for those key personnel that give more than normal access as part of the Tom Gaines implementation, once implemented, role access will be reduced based on job duties. 1 Payroll Please provide the December 2025 payroll Mandy Kim, 4/14/2026 register with detailed employee accruals and Decorah Anderson - pay items. Cook, Michele Jaderlund, Tom Gaines Page 2 of 2 - W. Yo:tfw-d., Wdw-atv K.r- -4 14 PM POT D T F- n Re* imt Budget Re} i',.- ................ — ......................... ...... ................... Gmr,.t Cvar-tv ------------------------- L-I- Logan Plake eliX.FETITOALMIAL. 2026 04142Ae, one Sam Lott —kmo"- own ODMmeivts. I PAMAMPA I:t M Last Modified: Mandy Kim 4,14'20263:30 PIA PDT I .1 Peduest N'takils -- -- --- - ----- Requestt`: 7 Request Title* Budget Reports Entity Grant County Please provide, the mc-st recent SOCC adopted budget Notes Due Date: 04/14/2026 Assigypees: Request Type: Ir cumientatuon is Status. Submitted By Client Priority: r........ ... .. ------ --- ----- -------- -- - --------- - ----- - ------- --- Normal EST Contact: Lovan Plake ez .......... ........ ... UPLOADED FILE NAME ON 2026 ligglet, AI,L fUhiDq- 04A4'2026 04,14,�026 GraD% g2.unty.E.CW8ud- 04,N4-,,"2026 04,142026 04-114-2026 2026 APPROVED BUD C E- 04441"2026 F,1NAL,__:4,Q2P P4,dgf,-t 0414-1026 Rp 0414,2026 w a - ---- -- ---- -------- - . . .......... ---- -- ----- - -2026 3:32 PM POT Mandy Kim - 414, in addition to the POF & Excel Versions, We have a 2026 Budget Folder, with the living documents from submission by departments to final formats that is on our one drive and each department has access to their dept budget and Commissioners have access to the entire fNder. I provided a screenshot of the folder. Capital Budge t are in addition to the OPERATING Budget. Board Approved COLA % as documented in the gc>ard Approved Resolution is in addition to the approved budget. 30wiodified: F.4artdyKim4l4;20264:--22PFAPDi7 qequest '11r: tequest Title-- "HP tm-plementatio.fi - Crossrwalk Entity: G ra n 't o U- '11 n/ ........... ........ 1--l.........- ............. - ...... .......... I . ........ Please prcwide a cro-ss1,vaJk of chart- Gf ace. otiniis-funds fr -rem GP to TYIERI. Notes Due Date: 04/1412026 !\ssjgne,es--- 7� T ,fa,quest i ype Status: Driority: 3T Data .ubmitte,d a-y CFiewi NOM-W Logan Plake FILE NAME Account X-W-ere: tce 2026- GENERAL LEDGER B6 - Vp4a UPLOADED 40 ON 04j09.---"2026 04-14,'2026 0#0 : I Mandy IQm 4'14'202-64- OPtAPDT v�W 1knee-dstobe X a updates — butI provided some tools to h8_1 p ideri-Jf V GP to TYLER accounts. A LaszModified: Mandy Kim 4,114*20263:55PM PCFT Request #P: 9 Request Title: ERP implementation - Reconciliation Entity: Grant Count,, MACWTON Pleas; p-roy i'de a GP to TY'LEJJR� his to ncaj ba! an ce r 4fiation. econd Notes Due Date: 04/14/2026 Assignees: Re.,quest Ilype: Documenmon Status: Submitted By Client Priority: Normal BT Contact: Logan P1 ake FILE NAME UPLOADED ON --- - --- ----- 04P'4��2028 0 �4 4 :2025 041,'A4, 2026 101 rev 2025..Xlsx 0451`144 2026 r977;�NP 0- 04-'14,-2026 116,xisx 041,)4:2026 1 Q 1,.tx P, r_ e, Y_ oy p e fiq;f 041,*142026 9 9 P_Y tf P u. ar Rm YT 9 -gAS— 04,N44-2026 ra 'c6mments.- KA A Mandy 4�m - --------- 4 A 4,2W26 4:21 PM- PDT This is a WORK IN PROGRESS I have included a P0F Summwy, please read "ERP Implementation Reconciliation Summary, S Title Description Assignee(s) Due Comments epiou e inancl icies'— Rii4y_l 1412 1412 10 Procedures leasa.domeedwes. Foi evample. cash Michele �2 0 - 0 LascWdified-_ Mandy Kim 4-14 20262.-59 RA PDT Request #: 10 R e fq u e -s t t il e licy anc; cedu I ............ Entity: Grant County DESCI-Q, PION aw, fimainciad pwolicies a: -A rproceaur. 'res F Notes Due Date: 04/14/202-6 Assiarnees- M E 9 M n- M- r V--. --,q Z= - r Documert ati Re�cv-uest Status: Submiffed Ghent Priority-- Normal BT Contact-- Loan Piake ---------- 'Attachments FILE NAME + UPLOADED?ON A000UNTS PAYABLE Fr-,0 C414-i2026 11 T-wea'Authorization a— 0414.1202216 ENII�Rq F�_NCY VOUC?,;� EF RE— - 0414f2026 1'5; c c e d u re s (P 0 F^) _pdff 04.14120-26 A0000-1i NTS PAYABLE P s0414,2026 1600 - Purctiasing 04.14,2026 Spec. Dis-,Hcts Alec aunts R_ C4-14v-2026 N c. Rows To rho I.isr.%�dified: Mandy Kim 414;20.%- 3:02 Pfv1 PDT Y Request 'T': 12 Request Title: Audit PeC-.cwt .......... I. -I...- ......... ...... ...... ........... Entibi: Gr.ant Coun-tv ........... ....... ....... P.1i&--ase pravic-1-P, the mcst recemnt Sta-,[.e Audit- reptor', jr-cluding I-P.L.-inzigyernen: Leet-r-e-r, " i motes Due Date: 04/14/2026 Assigniaes: ----- ------ - - ----- IT Submitted By CEent S' atu S: 'Normfial Pri rity-- BT Contact: Lcg:aa n P I --ake, - - - - - - - - - - - Attachments 0 + FILE NAME UPLOADED ON 2023 audited finamials..adf 0414120,22.6 No Rows To Show 1 � ,n0-11 ^r. a Cr.MI canal cr ormal rmm ,�- 3 ormal rk 4I'Mal • Last kiodihed: Mandy }Gm 4r14,2026 3:02 Pf,d1 P0T Request'-: 13 Request Title: Annual 'P" e Entry;a-° =°�f =s Notes Due Date: 041- 4 2026 Assignees. Status: Submitted By Client Priority: - Normal BT Contact : Logran Plake FILE NAME 's Draft 2024 annual Purr , G..,. UP LOADEF ON 0 4 a ` 'It 22, X 5 it# M 1 10r"14 3<0 3 P, OT 1 rlr Expectinc( e publication of Audit report vilth the nxt month_ There will be changes to tie SEFA and Dotes but no material changes. Lase Modified: Mandy Kim 414,,2026:3*.05 PM PDT ----- ......... Reduest Details R eq u est 14 Request Title: Single Audit Entity: errant County .............. Please provide the nic-st recent Single Aud, report and, any w I applicable siubniittedl Correr-brive Action Ran Notes Due Date. 04/14/2026 W Assignees: skim Request Ty pe: Status: i.Submftted By Client Priority: Pf ------............. .... Normal BT Contact: Logan Plake -- - --- ----- UPLOADED FILE NAME ON 2023 Audited Federal Award- 04-114.,,2026 0414,2026 12 Last Wdiflied: Mandy Kim 4-142026,30--44 PM PDT N Request #16.: 16 Request Title-- Tran.s, a,-- t -.. o n a 1 D e. LL a i ........... ....... ........ ............. ..... . ............ Pfezaae provice.AP tranZacuonT-1 lisItIng fb�., December 2(--K2--- Fronn? Not es Due Dete: 04/14/2026 Assignees: Michele JadeAund Tom Gaines Pequi-z-,st Type, k, ....�,....,,.»,.v..--...•.,«..-�.-....<...,«.....-�..,-�,�.. �.....................,. Y DwoNcurrieftabor, Statu s: Submittea Sy -0-fler, Priority: Nornial ST Contact: Logan Plake r ---------- + Attachments 0 1 11 If a : ---------- RLE NAME UPLOADED • ON 2r',025Dec*-.nberJnvoioe His.- OaV141026 Ip_YpiCAjHj;i�pr 8 zowi- 04.141026 Code of Ethj;A-pd 04;`0a-2=26 Comments: No R o w s To St. mv E60 Last Modified: FAan&y Kim 414!2026 3:12 RA PDT ry Request #: Request Title: f = R f;: ,DocuMerita-flon Entity: Gramt �--'ountv L*MRIPTION Pleasaprc-vicfe- anv trair--lifig- ma�erialls i-elal-ed to thve- TYLER RP :m*!r-,ent?-,7.J,:),,, Ei i Notes Due Date: 0411412026 Assignees: C� C C • n Status: Submitted By Client Priority: t,4cwTrw ST Contact: Loan Plake FILE NAME UPLOADED ON Gram Cow*i QUICK LOO... 0414, `2026 Fe4feopg P-7qards Ai-'vca- 04hW2025 Gram CoLpltv QU11OKL00- 04�"4`2026 Rewint-1 AP+tnwnice+.Entr- 0,4144"2026 Grant CotmW Quick Refen- 04.-44,,2026 Grant Ooun-,y,,_WA 04-14E22025 oq� esr-, jbqQu- - 'o.ps,arvd.An-, 0414-1026tai Grant Count "V --Stand,- 0414202116 Mandy IGm 414-2026 313 PNI PDT Training Materials focuses on our New Stern Wit I have instructional mats reiated to our Legacy stem if needed- RecFe= Th:k .................... ...... .................. — ............ i, :e 1.4. 4i d'4 P Cy Cue Dzt--� =14.=26 ITO vvw .............................................. P, Ty pe.* !Ncwfr4w Fro "OVI "I, ILM.- N I fill b a C#A INS man goo MAD&#,IXjtffi m ,to ,WWAIf� NO NIT rha&Q Wo patsoret;P dar 4%.a mona ffCIfLWdLhnCJ;:%SI " pIn Oftl. 947" tmoafmftmK folpauWsa w1l N� radjoaftlawd a4l, Wh AnI3 CnWUFMT A— M.MP04,W LastfAcd1fied: MidideJaderiund 414,20269:42 AM PDT Request =' 18 Request 'Title: Rav,, rol I Eritty: Grant., County r pf pe I "theOb ecewer- 2025 parol ite-r w-ha-rec ys dleii -wdl-eac empe c a),- y ites,le accsam. Notes Due Date: 04'14/2026 As-siginees: �,qwest Type-: WK -11 J- 'C-o-scum, n-n-v'afion Status' Submitted By Client Prioritij- = Normal ST Contact: Logran Rake .. . . ....... .............. . ............. UPLOADED FILE KAME ON 04,'14'2026 a No Rows To Show Master Services Agreement Statement of Work CONSULTING SERVICES Grant County, Washington December 22, 2025 This Statement of Work ("SOW") is issued pursuant to the Master Services Agreement (the "MSK or "Agreement") between Baker Tilly Advisory Group, LP and you. This SOW incorporates all terms and conditions of the Agreement as if fully set forth herein. Any term not otherwise defined shall have the meaning specified in the Agreement. For the purposes of this SOW, Grant County, Washington may be referred to as "County" or "Client." Scope of Services We will provide the County with consulting services related to two projects: 1-payroll internal audit and 2) an, internal controls review. We will compare to best practices, focusing on key':'"`�controls critical to protecting the County's assets and compliance with policies. We will achieve both projects,working collaboratively with the County, including those charged with governance, management, and, steft-" Project 1 — Payroll Internal Audit Our approach to the payroll internal audit involves planning, :fieldwork, interviews,dbcumenting evidence to support findings, recommendations, and high -impact rep rtl19 ...' ;F:that typically includes::,,-...-,�implementation plans. Importantly, our project approach will be tailored to meet,..th u nty's needs best. This payroll internal audit will specifically focus on the Solid Waste Division of Public ::'.'.W: 6-rks and will cover fiscal years 2024-and 2025. Phase One: Start -Up and Management h-h :and This phase concentrates on comprehensive, collaborative pIang- 1 project management. We'll establish ts "how to best provide status reports, how andVhen. to share resul: -and define project management activities for the duration of the engagement. • ... . ...withCouhf__:':;_to c nfirm expectations and discuss Initiate Project: We will conduct a kickoffo overall project scope, logistics, deliverab[ timing,'an.di:ipr.ogress reporting requirements. We will clarify providing requested documents and the responsibilities of Baker Tilly and County personnel,,.. provi ...... it. fth format of the required deliverable. scheduling interviews) ,.ffiel:.11ming of sped iq:proiectactivi activities, e z 'our approach to each project phase. We will also establi h-"'_a" e ..n interview and fini ry m' • Perform project a,h management: Weill condubf-'igorous project management for the duration of the : ;� -:project, includworking through issues and solving problems"rdinatingwith the County; monitoring progress :�,��,-against.-.-;j�the ,.-,.��,,-,approved work Dian. an. and developing, submitting, and discussing progress reports with.' e County. • .. Pr.ovi,ae.-.''q,uall'it.Y,".�-�.bssurance..,. We believe it is important to recognize the need for quality by delivering excellent client= e and oversight. A principal will review all deliverables before -Submittal to the County, Phase T: Wd: Fact Finding In this phbae�we'll conduct employee interviews, review documents, and perform walk-throughs. Once interviews and ::,:.d ocuments have been reviewed, we will develop our detailed work plan. • Review Documents: We .Will gather relevant documentation for review. Examples include statutory, regulatory, and existing payroll policies and procedures. The objectives of documentation review include gaining a suffi:c'.i-"e'n*'*t*,:7understanding of your environment, further defining issues and surrounding facts, and gaining insights- to prepare for interviews. • Conduct interviews and walk-throughs: We will interview key County personnel to identify areas of greatest risk and concern and gain an understanding of opportunities for improvement. We will work with the County to schedule interviews. As part of these interviews, we will also perform process walk- throughs. Walk-throughs are interviews where we learn about relevant processes, internal controls, Master Services Agreement Statement of Work Grant County, Washington December 22,2025 Page 2of7 compliance, and performance details. Walk-throughs will also allow us to make initial observations to identify important questions and issues that require follow-up. • Develop process memo and risk assessment: Based on all information gathered, we'll prepare a process memo to document the Solid Waste Division's current payroll processes. We'll also develop a project specific risk assessment to evaluate the overall risks identified during the fact-finding phase and develop our planned audit approach and workplan to assess and test each risk area identified. • Develop a detailed work plan: Based on the information learned in Phase Two, we will develop a detailed work plan to define the risks that will be reviewed and the planned procedures. We will discuss the detailed work plan with the County, seek feedback, and update as needed. The detailed work plan will be used to carry out Phase Three. Phase Three: Analysis Once our workplan has been agreed upon, we'll begin our fieldwork. This phase allows us to access the most current information available and gives us powerful insights from.your personnel and Ap,currientation. Based on firsthand input gained during our planning in the previous phase, we will evaluate the 'i'rnportance, impact, and scope of our assessment findings in order to develop solution options and recommendations • Perform Detailed Testing: We'll perform detailed internal audit fieldwork based on the results of our fact finding and risk assessment. We'll conduct audit procedures�to test the risks and assess their overall impact, which may include: o Reviewing whether systems access.to key functions of human resources and payroll modules are properly restricted to only allow for those employees vuho warrant edit access to have access and that access promotes segregation'of duties to control the payroll function o Assessing whether payroll activity and systems _access change reports are monitored on a regular basis, and he results of the reviewaro assess and documented o Selecting samples of payroll disbursements to test for key internal controls including those related to timekeeping entry and approval, time importing, pre and post payroll processing reviews, change and variance handling; disbursement, and general ledger posting o Selecting samples of pay rate: changes, new hires, and terminations to assess whether adequate controls were 'in placeto process payroll -related changes o Performing data mining analysis, including techniques such as trend analysis, duplicate key detection, and gap analysis. Performing data -mining analysis techniques allows us to assess large sets of data to identify risks or potential issues, extrapolate results, and/or draw conclusions • Develop policy and procedure: Based on the results of our fact finding and analysis, we will develop a policy and procedure for the payroll function within the Solid Waste Division. This policy and procedure will include .best practice 'recommendations to help ensure that the Solid Waste Division has internal controls in place whilel lso maintaining efficient payroll processes. After drafting this policy and procedure, we will review`with management and make updates, as necessary, to best refine the policy and procedure':`fhe,Solid Waste Division. • Prepare draft findings and recommendations: We will draft findings and add recommendations based on our analysis. Recommendations will focus on implementing appropriate actions to enhance efficiency and effectiveness, reduce risks, and strengthen controls. • Present draft findings and recommendations: We will present draft findings and recommendations to the County. Sharing draft findings and recommendations aims to test the recommendations' practicality and avoid surprises. Master Services Agreement Statement of Work Grant County, Washington December 22,2025 Page 3of7 Phase Four: Reporting In the final phase, we'll conclude the project by communicating findings and recommendations in both draft and final reports. These typically include a high-level executive summary for non -technical readers, a detailed implementation plan, and a presentation of our final report to the County. Phase Two: Fact Finding In this phase, we'll conduct employee interviews, review documents, and perform walk-throughs. Once interviews and documents have been reviewed, we will develop our detailed work plan. Master Services Agreement Statement of Work Grant County, Washington December 22,2025 Page 4 of 7 Review Documents: We will gather relevant documentation for review. Examples include statutory, regulatory, and policies and procedures for key financial functions such as accounts receivable, revenue and billing, cash management, fixed assets, payroll and timekeeping, inventory, financial reporting, purchasing and accounts payable. The objectives of documentation review include gaining a sufficient understanding of your environment, further defining issues and surrounding facts, and gaining insights to prepare for interviews. • Conduct interviews and walk-throughs: We will interview key County;:personnel to identify areas of greatest risk and concern and gain an understanding of opportunities, for 'improvement. We will work with the County to schedule interviews. As part of these interviews, vve will also perform process walk- throughs. Walk-throughs are interviews where we learn about relevant processes, internal controls, compliance, and performance details. Walk-throughs will also a(Iow us to make initial observations to identify important questions and issues that require follow-up`.`.. • Develop a detailed work plan: Based on the information:learned in Phase Two, we will develop a detailed work plan to define the internal controls that will be reviewed and the planned procedures. We will discuss the detailed work plan with the County, seek `feedback, and update as needed. The detailed work plan will be used to carry out Phase Three Phase Three: Analysis Once our workplan has been agreed upon, we'll begin our fieldwork Activifiies include documentation review, walk-throughs, and sample testing. This phase allows us to access the most current information available and gives us powerful insights from your personnel and documentation Based on firsthand input gained during our planning in the previous phase, we will evaluate the importance, impact, and scope of our assessment findings in order to develop solution options and hs- ,'_'.I. • Assess internal controls We will compare the County's key internal controls to best practices. Examples of areas of focus relative to key controls include the assignment of authority and responsibility for protecting County assets po'(icy compliance, police s and procedures; approval thresholds; and control activities such as separation of duties, authorization, and approval, review and reconciliation, variance analysis, documentation, and physical inventories. We will work with the County to finalize the key controls to be roviewed. The scope of the internal controls review will include the following aspects: o Identifying control o e'dtives in specific areas and identifying controls that would satisfy each 1 control o iective o Reviewing policies and procedures. o Examining relevant documentation in support of select key controls. o Performing control walk throughs to observe the design of key controls and understand workflow processes. o Assessing whether the controls in place would prevent or detect errors. o Identifying key..controls that need to be implemented or changed. o Evaluating ;:monitoring activities currently in place. Once the key controls have been sufficiently reviewed, we will be able to populate an internal controls assessment framework with the following internal controls information: control objectives, control issues, recommendations, likelihood of occurrence, and impact of occurrence. • Prepare draft findings and recommendations: We will draft findings and add recommendations based on our analysis. Recommendations will focus on implementing appropriate actions to enhance efficiency and effectiveness, reduce risks, and strengthen controls. Master Services Agreement Statement of Work Grant County, Washington December 22,2025 Page 5 of 7 • Present draft findings and recommendations: We will present draft findings and recommendations to the County. Sharing draft findings and recommendations aims to test the recommendations' practicality and avoid surprises. Phase Four: Reporting In the final phase, we'll conclude the project by communicating findings and recommendations in both draft and final reports. These typically include a high-level executive summary for non -technical readers, a detailed implementation plan, and a presentation of our final report to the County. • Submit draft report: Our work will be packaged in a draft report for review by the County. The draft report will include the necessary level of detail to allow the document'to stand on its own and include the following: o Executive summary o Commendations o Objectives, scope, and methodology o Findings and recommendations o Implementation plan, upon request o Management response Submit final report: Based on feedback fro final report. Present final report: We will present the these briefings. we will revise the draft report and submit our ounty and�p_repare a presentation to facilitate We will perform the Services in accordance with the Staandards for Consulting Services established by the American Institute of Cert"feed Public Accountants. Accordingly, we will provide no opinion, attestation, or other form of assurance with respect to our work_ or the information upon which our work is based. The procedures we will be performing w�ll,not constitute an examination or a review in accordance with generally accepted auditing standards or attestation standards Your Responsibilities The County's responsibility is to define the overall scope of the work to be performed. We will report to and take direction from your appointed project liaison. The County is responsible for the implementation of actions identified during this engagement and the results achieved from using any services or deliverables. We have not been engaged to and will not perform management functions, make management decisions, act, or appear to act in a capacity equivalent =to that of an employee. The County remains responsible for implementing and operating an sdequate internal control system. Responsibility for, Financial Statements You are fully responsible for your financial statements, including the establishment and maintenance of adequate records and effective internal controls over financial reporting. Baker Tilly assumes no responsibility to provide you with assurance about the accuracy of financial statements, or whether such financial statements are free of misstatements due to fraud or in compliance with applicable laws or regulations. Management Responsibilities: We are required to remain independent with respect to attest clients of our affiliated entities. To protect against an impairment of independence, whether now or in the future, Client management must accept the responsibilities set forth below related to this engagement: Master Services Agreement Statement of Work Grant County, Washington December 22,2025 Page 6of7 • Assume all management responsibilities. • Oversee the services by designating an individual, preferably within senior management, who possesses skill, knowledge, and/or experience to oversee our services. The individual is not required to possess the expertise to perform or reperform the services. • Evaluate the adequacy and results of the services performed. • Accept responsibility for the results of the services performed. It is our understanding that the Client will designate an appropriate person to oversee our services and that, in the opinion of the Client, such person is qualified to oversee the services as outlined above. If any issues or concerns in this area arise during the course of our engagement, we will discuss them with you prior to continuing with the engagement. Charges for Services Our fee estimate for the services described above are presented in the table below, and the services will be billed at a blended discounted rate of $250 per hour. Project 1: Payroll Internal Audit $40,000 Project 2: Internal Controls Review $45,000 In addition to fees, we will charge you for expenses. Our invoices include a flat expense charge, calculated as five percent (5%) of fees, to cover expenses such as copying costs, postage, administrative billable time, report processing fees, filing fees, and technology expenses. Travel related time will be charged at 50% of the standard rate(s). Travel expenses and client meals/entertainment expenses will be billed separately and are not included in the 5% charge. This SOW is effective as of the date set forth above. Master Services Agreement Statement of Work Grant County, Washington December 22,2025 Page 7 of 7 GRANT COUNTY, WASHINGTON Signature: Print Name: Officer Title: BAKER TILLY ADVISORY GROUP, LP Signature: Print Name: Title: