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Auditor reports 'very low' fraud risk but flags lack of audit committee
Summary
County Auditor Shirlene Larsen presented the 2025 Fraud Risk Assessment, reporting fraud risk levels as "very low" while noting the absence of an audit committee as a weakness; the commission approved the assessment unanimously.
County Auditor Shirlene Larsen presented the Fraud Risk Assessment for calendar year 2025 and told commissioners there "are no real changes and the fraud risk levels are very low." Larsen noted one weakness: the county does not have an audit committee. On a motion by Commissioner Boyd Bingham, seconded by Commissioner Lee Perry, the commission approved the assessment by unanimous roll call.
The assessment packet attached to the agenda lists basic separation‑of‑duties checks, training and policy questions used to score risk. The minutes record the board's approval without additional action; Larsen's presentation and the assessment will be retained in the county record.
