Finding Text
Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts. The
County was unable to maintain timely reconciliations of the County’s cash accounts which is also a
requirement of Texas Local Government Code, Sec. 113.008, Reconciliation of Depository Accounts.
Condition – Bank reconciliations were not prepared for October 2020 thru September 2021 until
February 2022 or later, nor did they agree to the general ledger.
Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank
reconciliations were not performed timely. The Treasurer’s office was not able to find County errors,
bank errors or fraudulent activity on a timely basis. Additionally, the bank only gives you a few months
to identify and report fraudulent activities if you expect reimbursement.
Cause – The Treasurer has been unable to reconcile the bank accounts on a timely basis.
Recommendation - The County Treasurer and assistants should receive additional 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.