Supervisors approve transfer of miscoded collections to county‑attorney account

The Bremer County Board of Supervisors on a unanimous voice vote approved Resolution 26 to transfer funds from the general basic fund into the county‑attorney collections fund after a months‑long reconciliation.

County attorney Darius, who led the review, told the board that the revenue stream — a 5% collections share tied to county attorney programs — has been received but was not consistently coded to the county‑attorney account. "We're getting great money, fantastic money," Darius said, but much of it had been dumped into the general fund instead of the designated collections fund. He described reviewing clerk‑of‑court reporting, treasurer records and line‑by‑line coding to identify the discrepancy and noted a small anomaly ($68) from Q3 FY25 that has since been corrected.

Darius said staff traced reporting and coding differences back to how the clerk of court formats and transmits receipts and that the treasurer's office has been posting exactly what was sent. He said the immediate step is a transfer of amounts now identified for FY26 to the proper county‑attorney collections fund and continued reconciliation of FY24–FY25 records.

Board members asked about how far back the miscoding extends and were told the review is ongoing, with FY24 appearing in order from initial checks but additional quarters still under review. The supervisors moved and carried the resolution authorizing the transfer; the chair cast the affirmative vote.

Staff said they will return with updated reconciliations and "clip notes" summarizing adjustments. The board also discussed the broader administrative steps to correct clerk coding at the source and improve the audit trail between the clerk of court and treasurer's reporting.

The resolution was recorded as approved; staff will follow up with detailed accounting entries and schedule any further corrections discovered in the ongoing review.