County Chief Financial Officer discovered a double-reported balance; resolution of finances ongoing
By Jen Clancey STAFF WRITER
Gallatin County Chief Financial Officer Aaron Mitchell announced the source of a $568,570 discrepancy in a Sept. 1 county commission meeting. It turns out, the money hadn’t existed in the first place.
When the county transitioned financial software from Eden to Munis in 2019, the county had over-recorded interest earnings for the year.
“We found that they were inflated and double-reported,” Mitchell said.
It’s a step forward for Gallatin County’s finances, which was flagged by the state in 2025 for late audit reports dating back to 2018. The county also faced a more serious infraction of two disclaimer of opinions on its 2019 and 2023 financial reports, meaning the independent auditor could not state an opinion on the county’s financial reporting because there wasn’t enough information. These issues were also raised and organized in an independent citizen report which brought further attention to the problem.
At the meeting, commissioner Zach Brown explained that the recent discovery is a relief.
“Thank you for this,” Brown said. “It’s cathartic and exciting.”
Problems with financial reporting and matching funds have weighed over the county for almost 10 years. A 2025 letter from the state to former CFO Justine Swanson noted the cash reconciliation concerns in each audit report the county submitted since the fiscal year that began in 2017.
Knowing the source of some of those mismatches is a help. In response, the county commissioners voted unanimously to subtract the $568,070.39 from the county’s Payment in Lieu of Taxes fund, which typically serves as a general fund. The change reduces the PILT fund from about $2.7 million to around $2.3 million. Koula Black, communications manager for Gallatin County, emphasized that the county’s discovery and subsequent decision corrects a duplicated balance.
“Some notable things to know are that there was no lost money—misspent or taken. The correction fixes an eight-year-old data conversion error in how a balance was recorded,” Black told EBS. It’s not a service cut or tax charge either, Black assured.
“I’m more of the idea of you should clean your own house before you tell somebody else how to manage their house. And Gallatin County is my house.”
Joshua Tuininga, Gallatin County resident and citizen researcher
Commissioner Jennifer Boyer applauded the ongoing effort by the finance and treasurer’s department to rectify finance issues.
“I just want to extend my gratitude and this was a pretty significant finding that’s obviously been elusive for quite a few years,” Boyer said.
Work not done yet, citizen researcher emphasizes importance of transparency
One of the ways the public has learned more about county finance problems is from Joshua Tuninga’s 71-page report compiled from county commission meetings and audits.
In an interview with EBS, Tuininga, who grew up in Gallatin County and is the owner of a local business called Door Panel Systems, said that he had heard rumors of financial mismanagement, and wanted to clarify whether it was true. He was surprised to find years of issues along the way.
“I was not expecting it,” Tuininga said. He acknowledged that trouble converting software, reconciling cash and dividing duties are all problems that other counties have seen before, but not all at once. The 2025 letter from the state to Gallatin County officials outlined the cost of these issues: the state can withhold financial assistance if significant findings in audits aren’t resolved.
Tuininga hopes his research helps improve financial transparency and accountability.
“I’m hoping that the problems get fixed. That’s what I would really like. Because that’s the goal, right? It’s accountability and then fixing the problems that are found,” Tuininga said. Following the money has also given him a sense that change is possible at the local level.
“I’m more of the idea of you should clean your own house before you tell somebody else how to manage their house. And Gallatin County is my house,” Tuininga said. While national and statewide problems loom, it can be hard to feel empowered, he noted.
“It feels like shouting at the wind,” Tuininga said. “But you can change where you are if you want to.”
Challenges in transition to Tyler Technologies’ Munis
A transition from Tyler Technologies’ Eden to Munis software appeared to be a challenging one in Gallatin County.
“It was a difficult software implementation, from what I heard,” Mitchell said at the county commission meeting. Granted, the system is meant to manage 180 districts locally, but Gallatin County is not alone in its struggles with software transitions under the Texas-based technology company. Multiple local government entities in the U.S. have reportedly struggled with using Munis software since 2020, though they didn’t all use the software for the same purpose.
From Black’s experience working in government, Munis has been user-friendly.
“There’s a lot more checks and balances within the system,” Black said. She spoke to whether the county plans to continue using the current software in the near future.
“Between the system and the oversight of the CFO, as long as it’s matching and pairing and everything is working accordingly, then yes,” she said. “But, you know, technology changes … that’s something we’re going to continue to really stand strong on, and keep in touch with is, as technology changes, what’s out there? What’s being done? Can we do better?”
The story of the county’s financial issues is multifaceted. Its difficult conversion to Munis software is one that other local governments in the U.S. can relate to. Producing past due reports and audits will take further significant effort and coordination and it’s an important step for the county to keep its bond rating, which assures ease of receiving federal and state funds. Black noted that officials imagine the issues to be resolved in the next 18 months.
While discoveries continue, the county can at least put questions about half a million dollars to rest.
