An audit of Daviess County was conducted by independent auditors for the State Auditor’s office for the fiscal years 2023 and 2024. Three findings and recommendations were noted, and two had been resolved at the time of the report.
The findings include:
In the prosecuting Attorney’s office, there was a lack of internal controls and segregation of duties. This includes some bank reconciliations not completed regularly, and proper running ledger totals not shown. No response was given.
The Public Administrator’s office was not providing proper documentation to support transactions. A new Public Administrator has taken over since the audit period.
The County Commission and Clerk have been advised to adhere to authorized spending limits in the adopted county budget, and to refrain from budgeting negative fund balances. The county received direction from the state to adopt a policy that budget expenses can exceed revenue as long as the expenses do not exceed the fund reserves.