State Auditor Mike Harmon has released the audit of the Todd County Sheriff’s Office 2016 Financial statement which found significant posting errors to the financial report.
According to the Harmon, the Todd County’s Sheriff’s internal controls over reporting were not properly functioning and the fourth quarter financial report for the calendar year 2016 was materially misstated. He indicates there were significant posting errors on the financial report. Prior year commissions and state payments totaling $20,879 were included on the current year receipts, gasoline disbursements of $17,876 were posted twice, and a vehicle purchase of $16,982 were omitted from the financial report. Harmon indicates this is a repeat finding and was included in the prior year audit report.
Harmon says Sheriff Tracy White stated these errors were accidentally made, and this was the first year the bookkeeper completed the financial report. Harmon notes the sheriff believes these issues have been fixed. By not having a materially accurate financial statement, the auditor indicates the sheriffs’ fourth quarter financial report submitted to the Department for Local Government did not accurately report the financial activities of the sheriff’s office for 2016.
The auditor recommended the sheriff evaluate risks, such as new bookkeeping staff, and implement additional internal controls to ensure that all receipts and disbursements on the ledgers are properly reported on the sheriff’s quarterly financial reports.
In Sheriff White’s response to the audit, he said the clerk misunderstood direction for a line items, and the gas expense was noted in an incorrect location. He adds the clerk has received the proper instruction to correct this issue.
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