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Accountant warns Kalkaska County must reconcile Road millage and PPT funds ahead of 2026 audit; treasurer schedules follow‑up
Summary
County accountant Corinna Hervey told the Finance Committee that unresolved 2024–25 discrepancies in County Road millage and state 'PPT' funds require bank reconciliations before the county's 2026 audit; Treasurer Valerie Tracey said a missed 2025 transfer was corrected and agreed to a Feb. 11 meeting.
Corinna Hervey, the county accountant attending by Zoom, told the Kalkaska County Finance Committee on Feb. 10 that "financial items needing attention include timely millage payments to the County Road," and that unresolved 2024 and 2025 reconciling items must be cleared before auditors arrive for the 2026 audit.
Hervey said reports from the county's BS&A system show splits of revenue and assignments to millage‑based accounts, but that bank deposits and how the bank posts funds do not always match those internal assignments. She cautioned there is "confusion with PPT funds (from the state) and millage funds," and that copies of checks alone have not provided the documentation she needs to explain discrepancies with the Kalkaska County Road Commission (KCRC).
County Treasurer Valerie Tracey told the committee she "had missed one transfer of County Road millage at the beginning of 2025 which was corrected" and committed to provide the requested records. Tracey confirmed she would join Hervey and Administrator Patrick Whiteford in a follow‑up meeting scheduled for Feb. 11, 2026 at 2:00 PM to review BS&A reports and bank documentation.
Commissioner Kohn Fisher said Tracey's account appeared to differ from the BS&A reports Hervey provided, prompting the committee to require reconciliation before meeting with KCRC representatives. The committee did not adopt any formal motion on this item during the Feb. 10 meeting; Hervey and Tracey will present reconciled documentation at the Feb. 11 session.
The discussion flagged the potential for these discrepancies to affect multiple county funds and underscored the need for timely transfers and bank reconciliations ahead of the audit cycle.
