Internal audit flags procurement and cash‑handling gaps; county finance outlines reforms for 2026

Mercedes (last name not provided), appearing for the Dunn County treasurer’s office, presented an internal audit of fair financial practices and recommended several changes to procurement, cash handling and contract documentation.

The audit’s findings

Mercedes told the board the audit focused on purchasing, vendor contracting, cash collection, reconciliation and oversight. The report concluded the fair was in “partial compliance” with county policy and identified several opportunities to reduce risk and improve transparency.

Key findings included:

- Procurement documentation gaps: The audit found instances where purchases or contracts lacked written quotes or a documented solicitation process; some agreements were verbal and supporting documentation was missing. - Potential conflicts of interest: The audit noted situations where an elected official or board member had familial or close relationships with vendors; the report recommended clearer rules and documentation when those relationships exist. - Cash‑handling weaknesses:…