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Audit finds accounting errors on County Ditch 514; board orders reconciliations and parcel reassessments
Summary
Following an audit of drainage accounts, Faribault County ordered reconciliation of County Ditch 514 accounting, application or collection of supplemental damage payments, and reassessments for multiple parcels; the minutes list the original assessment total as $558,065 and itemize parcel-level corrections.
The Faribault County Drainage Authority voted Feb. 3 to correct accounting errors identified during audits of drainage system accounts for County Ditch 514 and to direct the Auditor-Treasurer, working with the drainage department, to reconcile assessments and damage payments. The minutes state the original assessment for County Ditch 514 was $558,065 spread over 2018–2032 and list parcel-level corrections ranging from supplemental damage payments of $57.15 to reassessments of several thousand dollars for remaining amortization years.
The board’s order cites Minnesota statutes governing drainage assessments and accounts (Minn. Stat. § 103E.601 and Minn. Stat. § 103E.651) and directs the Auditor-Treasurer to maintain records until state auditors acknowledge the discrepancies are resolved. The minutes provide parcel numbers and specific reassessment amounts for many affected tracts (examples include parcel 10.026.0400: supplemental damage payment $1,486.09; parcel 10.026.0402: $57.15; parcel 10.026.0600: reassessment $3,905.30).
