Commissioners press for monthly reconciliations after late 2025 bank close

The audit presenter said late bank reconciliations were a leading material weakness. "1st 1 of those is bank reconciliations," Dustin said, adding that the December 31, 2025 reconciliation "was not completed on the main checking account until July 26." The auditor said the delay required adjustments to the general ledger and increased the risk of misstated cash balances.

A treasury staff member told the board they are now performing daily reconciliations for current activity and have brought August statements fully up to date, but they are still "digging through" earlier months. The commissioner who led the questioning said the corrective action plan must be coupled with "some kind of procedure to make sure that's followed through," and asked staff to provide periodic proof of completion rather than only a one-time plan.