Determine whether the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division (Division).
Department and Division officials did not ensure:
- Clerk duties were adequately segregated or compensating controls were implemented.
- Receipts were issued for all payments received.
- Audit trail reports were reviewed to ensure that unauthorized changes were not made to payee information.
- Adequately segregate duties or implement compensating controls.
- Issue receipts for all civil judgments.
- Review audit trail reports for any unauthorized changes.
County officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.