Determine whether County officials ensured disbursements were for proper County purposes.
- The Legislature has not audited claims since 2015.
- The Finance Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct supervision.
- The Treasurer did not control his signature during check printing.
The Legislature should:
- Audit all claims or delegate its responsibility for auditing claims by establishing the office of county auditor or the office of county comptroller, in accordance with law.
- Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and modify user rights according to job duties.
The Treasurer should:
- Control his signature when it is applied to prepared checks.
- Discontinue assigning users access rights in the financial software.
County officials agreed with our recommendations and indicated they planned to take corrective action.