The Nodaway County Commissioners received the results for the calendar year 2016 audit, which was performed by McBride, Lock and Associates, LLC, Kansas City.
The auditors highlighted four findings from the research.
A duplicate payment of $25,096 was issued. The vendor issued the county a statement reflecting a credit balance and the issue was resolved.
The auditors noted an issue with the segregation of duties in the Nodaway County Sheriff’s office. The office manager in the sheriff’s office has access to blank checks and can sign checks and is in charge of reconciling the bank statements. The issue has been resolved.
The findings stated there was a lack of internal control over monitoring expenditures and the budget. The county clerk had prepared a schedule of expenditures of federal awards inaccurately. The matter was addressed.
The last finding stated that the expenditures were in excess of the budgeted amounts for the concealed weapons and inmate security funds. The issue was reported.