New Treasurer admits lack of internal controls in customer account management

In a recent meeting of the Davis County Audit Committee, a significant concern emerged regarding the integrity of financial controls within the county's treasurer's office. The discussion, marked by a candid acknowledgment of past shortcomings, highlighted a critical failure in the separation of duties related to cash handling and customer account adjustments.

The committee examined a key question from the basic separation of duties questionnaire: whether individuals responsible for collecting cash or check payments are distinct from those who can modify customer accounts. The answer revealed a troubling lack of separation, indicating that the same personnel held both responsibilities, which raises serious concerns about potential financial misconduct.

Curtis, a committee member, pointed out that this issue has been a long-standing topic of discussion, particularly regarding the presence of "super users" in the treasurer's system—individuals with elevated access that could lead to misuse of funds. He noted that previous administrations may have misrepresented the situation, either due to incompetence or a lack of integrity. However, with the new treasurer in place, the committee received an honest assessment of the current state of affairs.

The treasurer's willingness to confront these issues was praised, as it demonstrated a commitment to transparency and accountability. Curtis emphasized the importance of implementing mitigating controls to prevent potential theft, suggesting that system limitations should be prioritized to enhance security. He expressed frustration over the inability to definitively ascertain whether funds had been misappropriated in the past, underscoring the need for improved auditing processes.

As the meeting concluded, the committee recognized the urgency of addressing these vulnerabilities. The discussions not only shed light on the current challenges but also set the stage for future reforms aimed at strengthening financial oversight in Davis County. The commitment to rectify these issues reflects a broader dedication to safeguarding public funds and restoring trust in the county's financial management.