The Duncan Banner

Local News

March 25, 2014

State audit underway at county courthouse

DUNCAN — Representatives from the State Auditor’s Office will spend three to four weeks at the Stephens County Courthouse working on two upcoming audits .

County commissioners and department heads on Monday met with the auditor representatives, headed by Wendy Parker, who had a positive review of the county’s financial statements but said some areas can be improved.

Sharing audit letters for the 2011-12 and 2012-13 fiscal years, she discussed the need for more internal controls and having someone check the financial statements after another person puts them together.

She said this makes mistakes easier to catch.

“These audits are risk based,” Parker said. “One person having total control of finances for the courthouse is a risk. It’s your decision on what to do.”

In the next three to four weeks,  the state auditors will meet with each county department head.

“You need to review your financial statements,” Parker said to the county officers. “Your financial statements were good. When you do review financial statement, you need to sign it and date it. That will show internal control.”

The overseer of the financial statements is Janice Graham, county treasurer. Cindy Kaiser, county clerk, will be responsible for reviews of the financial statements.

“You did a good job on this; I’m certainly not criticizing,” Parker said. “You don’t want to take a chance of losing federal funding by not reporting it accurately.”

Darrell Sparks, District 1 commissioner, said the process for the county audit hasn’t changed much in the last 11 or 12 years.

Kaiser said a lot of work go into the financial statements, and the auditing process is just a way of ensuring everything goes well.

“It’s making sure you’re doing it the way you’re supposed to,” Kaiser said. “I think we’ve always done it right. I don’t remember us ever getting written up.”

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