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County audit finds gaps in timesheets and internal controls; auditor to provide templates, board assigns follow-up
Summary
The county's fiscal 2024 audit flagged segregation-of-duties and timesheet shortfalls. The auditor offered to provide sample policies; the board agreed to pursue a policy template and assigned staff to lead implementation.
Carroll County supervisors spent significant time Nov. 12 reviewing findings from the 2024 audit and discussing steps to reduce recurring comments, particularly the lack of consistent timesheet submission and segregation-of-duties issues in the recorder's office.
An audit representative (Speaker 10) said the auditor advises that all departments — including those led by elected officials when appropriate — submit timesheets and recommended establishing a policy and an independent reviewer for certain cash-handling functions. "We advise it. Not everyone does it," the auditor said about timesheet submittal in counties they audit and offered to look for a template policy counties could use.
Speaker 5 told the board the goal was to eliminate repetitive findings in future audits and asked the auditor for guidance on best practices. The auditor confirmed their firm audits five counties and said they would provide template language and suggestions for monthly oversight, such as board or treasurer sign-off on certain reports.
Board members discussed practical enforcement and exemptions for elected officials, and the operational risks of changing payroll timing. Speaker 8 volunteered to lead the policy work: "I can. I'll do it," he said when asked who would take responsibility for moving the timesheet work forward. The board also agreed to consult Human Resources and the county attorney before implementing enforcement measures.
No formal policy was adopted at the Nov. 12 meeting; the action recorded was direction to staff and the auditor to develop template options and a plan for implementation ahead of the next budget cycle.
The board emphasized that while the county is not "in trouble," repeated findings suggest the need for clearer policies and better documentation to avoid liability or inconsistent payroll accounting in the future.
