Carroll County audit flags timesheet rules and segregation-of-duties gaps; auditors propose policy fixes
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Summary
The county—s fiscal 2024 audit identified recurring issues: limited staff segregation of duties in the recorder—s office, departments not submitting timesheets, and single-audit status that prevents "low-risk auditee" classification. The auditor recommended board policies and monthly oversight.
The Carroll County Board of Supervisors received the fiscal year 2024 audit on Nov. 12 and was urged by the county auditor to adopt clearer controls on timesheets and independent reviews of records.
Faith, the lead auditor who joined the meeting remotely, told the board the recorder—s office is small and "there's not that many people in the recorder's office," which has led to duties being mixed across the same staff. She recommended stronger segregation of duties or an independent reviewer outside the recorder's office to verify cash deposits and records.
"We—ve advised that someone on the board or the treasurer sign off to show deposits and entries are correct," the auditor said, summarizing standard oversight steps used by other counties. The audit report also noted several departments do not submit timesheets regularly; the auditor recommended a written policy requiring timesheet submission for staff to document hours and leave.
Board members discussed options for implementation, including drafting a countywide timesheet policy and working with human resources and the county attorney to ensure compliance with labor rules. Speaker 5 proposed asking HR (Renee) for a template; the auditor said she would look for a best-practice template to share.
The audit also explained why Carroll County did not qualify as a "low-risk auditee": the single-audit determination requires having two consecutive single audits; this was the county—s first single audit year, which automatically affected the status.
Board members committed to follow-up steps during the upcoming budget season, and staff volunteers were identified to draft a policy and carry the issue forward. The auditor offered to provide templates and additional guidance to help the county address repetitive findings in next year—s report.
The board did not adopt a specific new policy during the meeting but instructed staff to work with HR and the auditor and to return recommendations for formal action at a future meeting.