The audit identified a couple of problem areas with regard to the county’s internal controls – those checks and balances designed to safeguard public assets. Specifically, the audit report contains a finding for the County Clerk’s office for failing to maintain, report and properly calculate leave balances of personnel. The finding is based on our inability obtain leave balance records for County Clerk personnel and the lack of an effective system to provide accurate and reliable information.
A second finding was issued with regard to the Inmate Trust Account Reconciliations in that this account was not reconciled for the year ending June 30, 2011. This was a repeat finding and while it does not appear to be
a significant problem in Cleveland County, similar audits in Craig and Grant Counties identified missing funds from the Inmate Trust accounts due to a
lack of internal controls.
An Investigative Audit is currently underway
regarding the missing funds in Grant County. The Craig County audit report identified almost $36,000 in missing funds but the actual dollar amount is expected to be higher than what we were able to confirm.