Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts.
Outstanding items in the closed pooled cash account were not cleared timely. Reconciliations of the
County’s cash accounts is a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation
of Depository Accounts. Additionally, interest earned on investment accounts are not being recorded
monthly.
Condition – Claim on cash did not reconcile to the pooled cash account by a material degree until
corrections were made during the audit. Interest earned on investment accounts was not recorded until
the audit.
Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank
reconciliations have large outstanding items and not all revenue was recorded.
Cause – The former Treasurer was unable to reconcile the bank accounts on a timely basis which caused
the issue to persist into the current fiscal year.
Recommendation - The County Treasurer and assistants should receive training in reconciling bank
accounts (with continued support from outside professionals, if necessary), until all bank accounts are
reconciled on a timely basis and tie to the general ledger.
Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary
accounts to the general ledger.
Condition – The County Auditor is charged with maintaining the records of the County’s financial
transactions including the general ledger. We noted numerous balance sheet accounts are not being
reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables
and liabilities, as well as, interfund transactions including due to/from and transfers.
Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the
balance sheet accounts were either over or understated.
Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the
accounting software system by the County Auditor’s Office.
Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate
department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited
and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this
area in the past year.
Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts.
Outstanding items in the closed pooled cash account were not cleared timely. Reconciliations of the
County’s cash accounts is a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation
of Depository Accounts. Additionally, interest earned on investment accounts are not being recorded
monthly.
Condition – Claim on cash did not reconcile to the pooled cash account by a material degree until
corrections were made during the audit. Interest earned on investment accounts was not recorded until
the audit.
Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank
reconciliations have large outstanding items and not all revenue was recorded.
Cause – The former Treasurer was unable to reconcile the bank accounts on a timely basis which caused
the issue to persist into the current fiscal year.
Recommendation - The County Treasurer and assistants should receive training in reconciling bank
accounts (with continued support from outside professionals, if necessary), until all bank accounts are
reconciled on a timely basis and tie to the general ledger.
Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary
accounts to the general ledger.
Condition – The County Auditor is charged with maintaining the records of the County’s financial
transactions including the general ledger. We noted numerous balance sheet accounts are not being
reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables
and liabilities, as well as, interfund transactions including due to/from and transfers.
Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the
balance sheet accounts were either over or understated.
Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the
accounting software system by the County Auditor’s Office.
Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate
department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited
and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this
area in the past year.
Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts.
Outstanding items in the closed pooled cash account were not cleared timely. Reconciliations of the
County’s cash accounts is a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation
of Depository Accounts. Additionally, interest earned on investment accounts are not being recorded
monthly.
Condition – Claim on cash did not reconcile to the pooled cash account by a material degree until
corrections were made during the audit. Interest earned on investment accounts was not recorded until
the audit.
Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank
reconciliations have large outstanding items and not all revenue was recorded.
Cause – The former Treasurer was unable to reconcile the bank accounts on a timely basis which caused
the issue to persist into the current fiscal year.
Recommendation - The County Treasurer and assistants should receive training in reconciling bank
accounts (with continued support from outside professionals, if necessary), until all bank accounts are
reconciled on a timely basis and tie to the general ledger.
Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary
accounts to the general ledger.
Condition – The County Auditor is charged with maintaining the records of the County’s financial
transactions including the general ledger. We noted numerous balance sheet accounts are not being
reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables
and liabilities, as well as, interfund transactions including due to/from and transfers.
Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the
balance sheet accounts were either over or understated.
Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the
accounting software system by the County Auditor’s Office.
Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate
department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited
and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this
area in the past year.
Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts.
Outstanding items in the closed pooled cash account were not cleared timely. Reconciliations of the
County’s cash accounts is a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation
of Depository Accounts. Additionally, interest earned on investment accounts are not being recorded
monthly.
Condition – Claim on cash did not reconcile to the pooled cash account by a material degree until
corrections were made during the audit. Interest earned on investment accounts was not recorded until
the audit.
Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank
reconciliations have large outstanding items and not all revenue was recorded.
Cause – The former Treasurer was unable to reconcile the bank accounts on a timely basis which caused
the issue to persist into the current fiscal year.
Recommendation - The County Treasurer and assistants should receive training in reconciling bank
accounts (with continued support from outside professionals, if necessary), until all bank accounts are
reconciled on a timely basis and tie to the general ledger.
Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary
accounts to the general ledger.
Condition – The County Auditor is charged with maintaining the records of the County’s financial
transactions including the general ledger. We noted numerous balance sheet accounts are not being
reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables
and liabilities, as well as, interfund transactions including due to/from and transfers.
Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the
balance sheet accounts were either over or understated.
Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the
accounting software system by the County Auditor’s Office.
Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate
department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited
and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this
area in the past year.