[read complete report - pdf]

Audit Objective

Determine whether the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division (Division).

Key Findings

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.

Key Recommendations

• 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.