O’Brien County, Iowa — The Auditor of the State of Iowa has released the audit of O’Brien County for the fiscal year ending last June.
According to the report, the County is in a solid financial position, and received glowing reports from the auditor, with the exception of what the report called some “minor internal control deficiencies”. The report cited the fact that the incoming mail is not opened by an employee who is not authorized to make entries to the accounting records in the Treasurer, Recorder, Assessor, Sheriff, and Public Health Departments.
The report noted that in those same departments responsibilities for collection, deposit preparation and reconciliation functions are not segregated from those for recording and accounting for cash.
The report also noted that in the case of the Treasurer, Recorder, and Sheriff Departments bank reconciliations are not performed by a person who does not record cash receipts of prepare checks. In addition, bank reconciliations are not reviewed periodically by an independent person for propriety.
And in the Recorder’s Office, the report found that the person who signs checks is not independent of the person preparing checks, approving disbursements and recording cash receipts.
We talked to O’Brien County Auditor Barb Rohwer who told us that each year’s audit points out the same issues, and she says those issues are very difficult for a small county, with a limited staff, to correct.
The entire State Auditor’s Report on the Audit of O’Brien County is available by clicking here.
