Cavalier County Water Board told to fix repeat audit findings or lose tax-assessment placement

The Cavalier County Board of Commissioners on April 16 pressed the Water Board to correct repeat findings from the 2022 audit and to update drain-assessment lists used for placing assessments on tax statements.

Water Board members Bob Blake, Van Howatt, Brian Hardy and Bruce Roder told the commissioners that Lia Olson, CPA, is reviewing the board’s books to address repeated bank-reconciliation deficiencies. The board said its secretary/treasurer has been working on updating the drain-assessment lists but “needs more training,” the minutes state.

Tax Director Stephanie Bata told commissioners the county already provides monthly reports and the tax roll file the Water Board could use to keep assessment lists current. Shauna Schneider said she had created an Excel file while previously employed by the Water Board that streamlines the update process. Commissioners warned that if the lists are not updated, the assessments will not be placed on this year’s tax statements and instructed that Bata and the Water Board communicate by email with all Water Board members copied and keep the commissioners informed.

Bata later told the board the Water Board had said it would update the lists by the following day and asked the auditor to spot-check the lists against the error list from last fall; commissioners agreed she could spot-check but said it was not her responsibility to make all corrections.

The board recorded no formal vote on corrective measures beyond the directive to update the lists and use email for official communications. The matter remains an administrative requirement tied to the county tax process; commissioners gave no timetable beyond the immediate request that lists be updated by the Water Board.