State Auditor’s Office Completes Audit Of O’Brien County

Primghar, Iowa — The Auditor of State’s office and Auditor of State Rob Sand have completed an audit of the County of O’Brien.

The auditors tell us the County’s revenues totaled $17,424,747 for the year ended June 30, 2023, a 4.2% increase. Expenses for County operations for the year ended June 30, 2023 totaled $16,661,035, a 1.1% decrease. The increase in the revenues is due primarily to an increase in American Rescue Plan Act revenues earned during the year. The decrease in expenses is primarily due to no longer having mental health expenses.

Sand reported four findings related to the receipt and expenditure of taxpayer funds. The finding addresses a lack of segregation of duties, material amounts of capital asset additions and depreciation not properly recorded in the County’s financial statements, and lack of reconciliations of public health billings, collections, and delinquent accounts. Sand provided the County with recommendations to address each of these findings. One of the findings discussed above is repeated from the prior year. The County Board of Supervisors have a fiduciary responsibility to provide oversight of the County’s operations and financial transactions. Sand’s office says oversight is typically defined as the “watchful and responsible care” a governing body exercises in its fiduciary capacity. A copy of the audit report is available for review on the Auditor of State’s website at Audit Reports – Auditor of State.  

The audit states that each of the issues are being addressed.



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