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County: Minor adjustments to audit

There were no surprises from auditors when they presented their findings Friday to Marion County Commission.

With limited staff in various county offices, segregation of duties is not possible as required for internal control. However, auditor Scot Loyd of Swindoll, Janzen, Hawk and Lloyd, LLC, of McPherson, made some suggestions to the commission.

The majority of the minor infractions were bookkeeping issues.

Loyd presented graphs which indicated the main factor that contributed to fraud was collusion between employees and third parties. The second highest factor was inadequate internal controls. He also pointed out that the best method for uncovering fraud was through internal controls. External audits, such as what Loyd's firm provided, is the least effective method of uncovering fraud.

Recommendations were made to various departments to have a cross checking of deposits, make more frequent deposits, and have department policies for use of credit cards.

In other business:

— The commission approved and signed contracts for the WIC (Women, Infant, and Children) program. Marion County administers the services within the county and to Dickinson and Morris counties.

— County clerk Carol Maggard reported July sales tax revenue was $39,575, which was inline with previous July sales.

— Commission chairman Dan Holub asked if the commission was interested in leasing office space in a downtown building. Maggard said the commission could consider renovating the upstairs of the health department which would allow more office space.

Commissioner Randy Dallke suggested a plan be created to determine needs and building space.

The next commission meeting is at 9 a.m. Monday in the courthouse.

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