Audit committee sends report to board

The Washington County Audit Committee annual report found no instance of fraud during a review of nearly 2,500 individual transactions, the Board of Commissioners learned Tuesday.

In addition to receiving the audit committee’s annual report, commissioners also thanked committee member Dennis Hanna for completing two, three-year terms on the committee. Hanna is not eligible for reappointment to the panel.

Commissioners appointed Francis Rheinberger of Stillwater as a citizen member of the audit committee  with his term beginning this year.

The audit committee was set up in 1984 and is comprised to the county board chairman or designee, the county administrator and two citizens. The panel reviews the internal auditor’s report on disbursement tests, approves the report and sends a copy to the County Board.

The report contains the internal auditor’s review of all 2011   $100,000 or more and a random sample of disbursements of less than $100,000. Auditors also sample test purchasing cards used by employees, including all transactions of $200 or more and every tenth transactions of less than $200.

Auditors review the county check register daily for unusual transactions or vendors, and review those in detail. Other transactions are reviewed for proper documentation and approvals.

In 2011, 2,458 transactions were reviewed, an average of nearly 10 reviews each working day.

The county is audited by the external auditing cmpany of Clifton Larson Allen.

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