County administrators told the commission on Aug. 6 that routine year-end reconciliations had produced a small discrepancy between the county clerk's ledger and the tax office's records. Staff requested a letter from the commission authorizing a journal entry to reconcile the difference; commissioners approved the request.

Charity, the county administrator, told the commission the difference was "only $50 from that amount," and said she was seeking formal authorization to make a journal entry so the clerk and tax office could match balances. She also reported the county had received an earlier IRS refund "for 40,000 something," which had been returned to carryover and not to the tax-reconciliation item. Charity said the county's auditors and the state auditor's office had reviewed the situation and that financial consultants had advised keeping the balance at present levels and adjusting at year-end.

A commissioner moved to authorize a letter for staff to prepare the journal entry and to request an update on the final number when available. The commission approved the motion by voice vote.

Why it matters: Routine reconciliations keep county accounting accurate and allow auditors to clear prior-year balances. The commission's action authorizes staff to document and correct an immaterial discrepancy in the official records.

Follow-up: Staff indicated they will prepare the journal-entry documentation and provide the exact numeric amount to commissioners once the preparer finalizes it; that update was requested as a condition of the motion.