Clerk's Office Integrated Audit 2024

Published June 6, 2024

Our overall objective was to conduct a survey-level risk assessment of administrative practices in the Clerk’s Office. We did not review specific functions such as conducting elections, overseeing voter registration, maintaining County records, recording property transactions, or any other Office business functions.

What was found:

We found areas for improvement related to cash handling, purchasing, information systems, purchasing cards, and performance measurement.

• No fraud was uncovered but cash collection procedures were incomplete and did not address some risky practices.
• The Clerk’s Office inconsistently complied with County rules for purchases.
• There were information system role conflicts in the Clerk’s Office recording workflow and staff could void their own receipts.
• The Clerk’s Office staff used a generic account with a shared password.
• There were no unauthorized purchasing card transactions, but the card was not secured.
• The Clerk’s Office had performance measures, but they didn’t provide information about how well the Office functioned.
• The Clerk’s Office still had not requested a change to County Code to move responsibility for the Weed Control program requirements to the Road Department.

The Clerk’s Office resolved an outstanding audit recommendation related to security improvements and repaired a malfunctioning door during the audit.

What was recommended:

We recommended that the Clerk’s Office:

• Conduct a fraud risk assessment and implement procedures to address financial risks.

• Comply with County purchasing code.

• Remedy role conflicts in the information system.

• Secure the Office purchasing card.

• Improve performance reporting.

• Request a Code change to move Weed Control responsibilities.