Seward County audit flags material weaknesses; commissioners seek monthly follow-up

Dustin, the presenter of the audit report, told commissioners the corrective action plan summarizes administration and staff responses to findings auditors judged to be material weaknesses and significant deficiencies. "1st 1 of those is bank reconciliations," he said, and noted that the "December 25" year-end reconciliation for the main checking account "was not completed on the main checking account until July 26." The auditor said late reconciliations required adjustments to the general ledger and increased the risk of misstatements in the county's financial statements.

Commissioners pressed for a procedure to ensure corrective actions are implemented and monitored. One commissioner said the plan is useful but "unless it's followed through on, it's not much of a plan," and requested monthly follow-up to keep reconciliations current. The board and staff discussed which offices must take responsibility for ongoing checks and what reporting the commission should receive to confirm completion of corrective steps.