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Dodge County approves FY 2024 audit after auditor flags internal-control gaps
Summary
The Dodge County Board of Commissioners unanimously approved the FY 2024 financial audit after County Auditor Frank Erwin reported revenues of $15.6 million and identified multiple internal-control deficiencies, including segregation-of-duties and unsecured cash balances.
The Dodge County Board of Commissioners on July 7 unanimously approved the county’s FY 2024 financial audit after County Auditor Frank Erwin reviewed the report and flagged several internal-control deficiencies.
Erwin told the board the general fund recorded $15,615,283 in revenues and $15,502,393 in expenditures for the year, and that the county reported $1,107,851 in federal-award expenditures. He identified deficiencies the audit found: inadequate segregation of duties, a missing audit trail for property-tax deposits, insufficient documentation for property-tax adjustments, unsecured cash balances at some financial institutions, noncompliant financial-assurance documentation for the landfill, and the absence of a budget for the Federal Forfeiture Fund.
“Those items are areas the county will need to address to strengthen internal controls,” Erwin said during his presentation. After discussion, Commissioner Sharon Cobb Flanagan moved to approve the FY 2024 Financial Audit; Commissioner Brian Watkins seconded and the motion passed with all present voting in favor.
The audit approval was recorded as a formal board action; commissioners did not specify a timeline in the meeting minutes for correcting the cited deficiencies. The audit also notes federal-award expenditures that may require additional compliance steps; no specific corrective-plan documents were provided or adopted during the meeting.
The board separately approved an accounts payable report totaling $274,841.40 earlier in the meeting. County Manager Conner Bearden later reported that Dodge County had been allotted $1,098,334.18 through the 2026 Local Maintenance & Improvement Grant (LMIG) process and that the county had obtained more than $4 million in combined grant and loan funds for a Road Improvement Program, with contracts expected within about four weeks.
Next steps recorded in the minutes include internal follow-up by county staff; the minutes do not attach a formal remediation schedule or assign a deadline for resolving the audit’s deficiencies.
