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Collin County auditors and tax assessor clash over cash-handling policy as commissioners urge a settlement
Summary
Commissioners probed a recurring compliance audit after the tax assessor-collector described operational constraints that prevent daily check deposits. The county auditor cited state law requiring the auditor to prescribe accounting controls; both offices were urged to meet and reconcile procedures.
Collin County commissioners pressed the tax assessor-collector and the county auditor on conflicting cash-handling practices at a court meeting where officials warned unresolved differences could recur on future agendas. The dispute centers on whether the county auditor’s internal controls require the assessor to receive, log and deposit checks immediately upon opening mail.
Commissioner Webb said the auditor’s quarterly compliance report portrays the assessor as refusing to follow county policies, noting the auditor’s write-up “said, ‘I follow my own policies. I don’t follow the auditor’s policies.’” The remark framed the item the court had pulled for discussion.
County Auditor Cohen told the court the local government code gives the auditor authority to prescribe county accounting systems and internal controls. He said the relevant provision makes the auditor responsible for those processes and for carrying…
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