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Nevada County audit flags nearly $12,000 in unauthorized withdrawals and lapses in landfill oversight
Summary
An auditor told the quorum court that five unauthorized withdrawals totaled $11,986, the bank recovered most of the funds but procedural lapses remain in the county’s interlocal landfill agreement and a vehicle trade was not handled per policy. Officials described corrective steps and follow‑ups.
An auditor reported to the Nevada County quorum court that five unauthorized withdrawals from the county treasurer’s account totaled $11,986 and were discovered in the May 2024 reconciliation.
The county auditor said, "five unauthorized withdrawals totaling $11,986 were made from the county treasurer's account in May of 2024," adding that the bank discovered and reimbursed $10,756 and county personnel later identified $1,230 of additional unauthorized transactions that were not reported to the bank in a timely manner.
The presentation also identified weaknesses in an interlocal agreement with the city for operation of the county's class‑4 landfill. The auditor reported the agreement had not been formally renewed annually; the landfill board ‘‘did not hold meetings or provide the county with monthly financial statements,’’ invoices and time sheets were not approved prior to payment, and fixed‑asset and payroll documentation were incomplete.
On county vehicle procurement, the audit noted a prior trash‑truck trade-in was recorded at a value of $44,487 but neither the bank nor the county had received the vendor payoff amount through July 2025; the county continued making loan payments totaling $40,292 including interest, leaving a stated balance of $5,513 as of early July 2025. The auditor said the vendor later paid $44,487 to the county.
County staff told the court the landfill arrangement has been reworked into a one‑year contract for labor and capital allocations will be revisited annually. Officials said they will provide the board with monthly financial statements going forward and examine payroll controls and fixed‑asset records to address the auditor’s findings.
The court took no formal vote on corrective measures at the meeting but members and staff discussed next steps, including obtaining required documentation, clarifying responsibilities under the interlocal agreement, and ensuring timely reporting of suspected bank fraud or unauthorized transactions. The meeting concluded with a motion to adjourn.
The audit readout prompted staff follow‑up; the county indicated it will supply detailed statements and work with the city and its landfill board to resolve allocation and oversight questions.
