Commissioners sign audit response letter after hearing findings on cash controls and receivables

Daniels County commissioners reviewed an external audit that flagged internal-control weaknesses and approved signing a formal response letter describing plans to address the findings.

Commissioners and county staff said the audit included findings that the county had not segregated duties sufficiently for tax accounts receivable, that cash balances did not fully reconcile to bank statements in some cases, and that justice court accounts were not reconciled. Commissioners discussed the need to institute a two-person check on tax receivables, to include a cash balance report and an accounts-receivable balance report on the county’s mid-month agenda, and to follow up on reconciling justice court receipts.

A commissioner said the board needed to make clear to the public that commissioners understood the audit findings and had plans to address them. The commission voted to sign the auditors’ letter—with the motion recorded and approved in the meeting—and to include the reconciliations and related reports on mid-month agenda items going forward.

County staff explained timing constraints for some reconciliations: the treasurer’s office said some bank- and software-interface reconciliations are completed monthly and that mid-month reporting will sometimes run one to two weeks behind the month end due to processing and interface timing. The treasurer described the county’s daily check registers and savings/CD reports and said she would provide the bank balance and list of accounts with balances for mid‑month review. Commissioners asked that the treasurer coordinate with the county auditor by phone if needed to resolve any questions prior to the next meeting.

The commission’s formal action on the audit letter was recorded as approved in the meeting roll call. Commissioners directed staff to implement a plan for improved oversight and monthly reporting and to report progress back to the board.