Twelve findings were listed in the Washington County audit report from the office of the State Auditor.
Auditor Sand provided the County with recommendations to address each of these findings. Ten of the findings are repeated from the prior year and cover issues such as lack of segregation of duties, lack of independent review to ensure the accurate reporting of capital assets and lack of policies and procedures over computer systems
One new finding was for the County Attorney’s salary as it exceeded the maximum allowed and was not in compliance with state code. The Code of Iowa states, “Except in counties having a population of more than 200,000, the annual salary of a full-time County Attorney shall be an amount which is between 45 percent and 100 percent of the annual salary received by a District Court Judge.” The annual salary of a District Court Judge in fiscal year 2024 was $158,056 while the Washington County Attorney’s salary was $160,397. Officials stated they will be remedying this with the County Attorney.
Another finding relates to the Ambulance Service reconciliation of billings, collections and delinquent accounts. They were not reconciled throughout the year, and Ambulance collections were not reconciled to deposits as they should have been. County officials said they will improve internal controls over reporting and accounting, and will implement a reconciliation procedure.
A $2,000 donation to the YMCA of Washington County was flagged. According to the audit report, a governmental body cannot make such donations to non-profits and the county should seek reimbursement. The County response was to create a contract template to cover nonprofit funding agreements, which was accepted by the state.
The County’s revenues totaled $30,824,960 for the last fiscal year, an 8% increase over the prior year. Expenses for County operations for the year totaled $29,158,269, a 9.7% increase. The increase in revenue is primarily due to an increase in tax levies resulting in approximately a $1.2 million increase in property and other county tax collections. The significant increase in expense is primarily due to expenses for the Sheriff’s Department for payroll and vehicle purchases, as well as an increase in road maintenance expenses.
You can find the full audit report with this news story at KCIIRadio.com.