Auditor of State Rob Sand released an audit report on Henry County Tuesday for the year ending June 30, 2022. While no issues of noncompliance were reported, the audit did list 12 findings related to the receipt and expenditure of taxpayer funds. Ten of those findings are repeated from the prior year.

They address issues such as lack of segregation of duties, material amounts of receivables not properly recorded in the County’s financial statements, lack of reconciliations of public health billings, collections and delinquent accounts, and an unallowable donation to a private entity.

The lack of segregation of duties stems from a limited number of employees within such offices as the Treasurer’s Office, Recorder’s Office, Sheriff’s Office, Secondary Roads Office, Conservation Office, Public Health Nurse’s Office, and Friends of Conservation Office.

Auditor Sand provided recommendations for each of the findings, including each official reviewing operating procedure to obtain maximum internal control, establishing procedures to ensure all receivables are identified and properly reported in financial statements, and preparing monthly bank reconciliations and delinquent accounts. The County has provided acceptable responses to each recommendation. 

With questions about the audit of Henry County, contact Deputy Auditor Ernest Ruben at 515-281-5834. To view the audit in its entirety, click here.