The audit of 2017 financial statements for former Todd County Clerk Kim Chapman was released Tuesday by State Auditor Mike Harmon.
The auditor’s report says he found the former Clerk lacked adequate segregation of duties in her office over receipts and reconciliations, a repeat comment that was included in the prior year audit report. The auditor says the lack of segregation of duties existed because a limited number of employees were available to properly segregate those responsibilities, and that, in turn, could result in undetected misappropriation of assets and inaccurate financial reporting to agencies such as the Department for Local Government.
The auditor says the former Clerk should have segregated the duties over receipts and reconciliations or implemented compensating internal controls in order to have adequately protected employees in the normal course of performing their duties and to help prevent misappropriation of assets and inaccurate financial reporting.
No response to the finding was given because the county clerk retired December 31, 2017.
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