Committee questions spike in recording fees, oversight and audit reporting after Tyler Munis transition

The Dodge County Finance Committee discussed year-to-date budget reports and raised two oversight items: a notable increase in recording fees related to in-rem properties and a request to restore or update audit/reporting practices following the county’s conversion to the Tyler Munis financial system.

A committee member noted recording fees were roughly $20,000 over budget and asked whether that related to recent in-rem property transactions. Finance staff said there had been a significant in-rem purchase and that they would look further into the account because the expense and credit balances did not appear correct; staff offered to follow up and provide clarification.

Separately, committee members said the county no longer receives a list of checks over $10,000 after moving to Tyler Munis and that current reporting provides a summation rather than a detailed list. Staff said the state statute requires a summation and that the county had been following that requirement, but members requested follow-up to see whether an internal Tyler Munis report could produce the prior detail or an acceptable alternative. Staff said the audit work that had been paused will be brought back, with the audit likely in August or September, and agreed to provide either an older report or an update on progress at the next meeting.

Committee members asked who is responsible for monitoring several funds, including highway and airport funds. Staff said the highway commissioner monitors the highway fund (02/21) and the finance director and county administrator have responsibility for fund 02/20 (county dollars), with invoice approvals involving multiple hands across departments. Staff said they would review account balances and bring clarifications as requested.