When county offices turn over, there are mandated audits.
In the one conducted on the state of affairs when Sheriff Keith Nygren left office and Bill Prim was sworn in, there were comments that some might find of interest:
We obtained a listing of all the grants under the department’s control from the Office Manager. The compliance requirements have not been communicated to the new County Sheriff. However, based upon discussions with the Office Manager, the prior elected official did not have any responsibilities regarding reviewing or approving documents related to the grants and ensuring they were in compliance. We tested a sample of the required reports that are to be submitted to the grantor agency and these were all signed and approved by individuals other than the prior County Sheriff. All reports required to be submitted, as detailed within the grant agreement we tested, are not yet required to be filed.
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We did not test a sample of capital assets for this department based upon the direction of the Internal Auditor. The Internal Auditor recently performed a similar test for this department.
We focused our attention on noncapital assets including cell phones, radios, guns, and uniforms. We walked through the process used to inventory these items and the related controls. We viewed the tracking sheet used to record these noncapital assets. We also verified that all noncapital assets in the possession of the County Sheriff and Undersheriff had been returned prior to their departure.
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We interviewed the new County Sheriff and all paper and electronic files were transitioned to the best of his knowledge.
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While not an objective of this agreed-upon-procedures engagement, if control weaknesses and operational efficiencies are identified as a result of performing the procedures, these items will be reported to the County.
One control weakness was identified as a result of performing the above procedures. Both the Office Manager and Administrative Specialist III had a signature stamp for the former County Sheriff which was used for the approval of recurring items. It is best practice that only the individual whose signature stamp it is should have access to use it.
It should also be noted that the prior County Sheriff refused to sign the management representation letter that we requested as part of this engagement.