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Commissioners sign auditors' letter after findings on bank reconciliations and segregation of duties
Summary
After reviewing a federal audit report, the Daniels County commission voted to sign the auditors' letter noting findings including cash not reconciling to bank records, lack of two‑person checks on tax receivables, and unreconciled justice court accounts; commissioners directed staff to include reconciliation reports on the mid‑month agenda.
Daniels County commissioners voted on May 19 to sign a response letter to auditors after receiving a federal audit report that identified several internal control issues.
Commissioner Tammy Flatterigger said the audit included major findings: an inability to segregate duties requiring a two‑person check on tax accounts receivable, cash balances not matching the bank, and a lack of reconciliation for Justice Court records. "There were findings on the audit including the inability to segregate duties with a plan for a twoperson check on tax accounts receivable," Flatterigger said when moving to sign the auditors' letter.
The motion to sign the letter was made and seconded; commissioners approved the motion by voice vote. The board directed that a cash balance report and an accounts‑receivable balance report be included on the mid‑month agenda to improve oversight and that staff continue work to reconcile the Justice Court records.
Treasurer Julia provided a detailed explanation of how county and school combined accounts, warrant accounts, savings and CDs are tracked, and described timing constraints — such as waiting for state stipend data — that sometimes delay month‑end reconciliations. She said April bank registers and supporting documents would be provided and that she would work to reconcile the software interface so program balances match bank balances.
The board did not adopt any immediate personnel actions during the meeting; commissioners asked staff to implement monthly checks and return with reconciliation evidence at a future meeting.
