The Chesterfield County Finance Committee on Dec. 15 voted to send a set of staff recommendations to the full County Council aimed at strengthening controls in the treasurer’s office.

Committee members endorsed requiring monthly reconciliations of tax and other accounts, reducing manual cash handling and increasing cross-training in the treasurer’s office so operations do not depend on a single worker. Stanley, who outlined the recommendations to the committee, said “for the last 4 years, they have not had their tax account and other accounts … reconciled when the auditors come,” and urged prompt monthly reconciliations to keep current reporting available to auditors.

The committee discussed timing and backlog: speakers said external auditors are working to reconcile records through November and that once the backlog is cleared the treasurer should maintain a rolling month-to-month reconciliation tied to a regular briefing in the third week of each month. A member observed the office was “probably 5 months behind” before the auditors’ catch-up work.

The committee also discussed operational controls to reduce fraud risk. Stanley recommended eliminating manual refund transactions and removing petty cash from the office after a past embezzlement; he said the petty cash had been deposited. Members supported measures to require daily or next-business-day bank deposits, use lockable bank deposit bags, and separate custody of bag and bank-deposit keys to limit internal access.

On audit options, staff reported a diagnostic scope engagement from a firm recommended by “PD COG.” The diagnostic would run roughly 40–50 hours and was quoted at about $12,500; it is intended to assess data availability, internal controls and key risks and to recommend whether a full forensic audit is warranted. Stanley said the diagnostic fee could be applied to a later full forensic audit if one is needed.

The committee approved a motion to forward the compiled recommendations to the full County Council for consideration. The motion was moved, seconded and carried by voice vote.

Next steps: the recommendation package and the diagnostic audit proposal will be transmitted to the County Council for its review and any action the council decides to take.