A recent state audit of Todd County Clerk Kim Chapman’s office came back clean.
The report from State Auditor Adam Edelen’s office says financial statements present fairly the revenues, expenditures and excess fees of the Todd County Clerk.
As is always the case with audits of offices in small counties, Edelen says jobs need to be better segregated for duties regarding receipts, disbursements, payroll and reconciliations.
He recommends the clerk have a deputy to document review of the monthly tax reports and that a co-signature should be required on all checks. He also says receipts and disbursement ledgers should be checked and approved by someone other than the preparer.
Lack of segregation of duties is especially difficult for offices in smaller counties, which often do not have enough employees to disperse jobs in a way satisfactory to the state.