WBCSD – Finish the Forensic Audit
As a taxpayer in the district, I am convinced all phases of the Forensic Audit must be completed. Some people say the discrepancies found by the auditor seem minor and of no consequence. However, in reviewing the summary of Phase 1 from the auditor, I am concerned that 16% of the checks reviewed had issues. As we know, bookkeeping is a very detailed job and errors should necessarily be few and small. One or 2% of checks with issues might be expected. With a 16% error rate, corrective action must happen, or the bookkeeper(s) need to be fired.
It is my understanding the district is working through these issues and has been able to fill in a number of the missing pieces of data. My question is, why was the bookkeeping so poor during that time period? Here are a few of the issues with checks noted by the auditor: 1,343 checks for a total of $8,305,033 had no vendor name listed in the general ledger (yes, over 8 million dollars worth); 269 checks for a total of $772,625 were found in the bank statement and general ledger with no cancelled check provided or identified; 2 checks with a combined amount paid of $217,733 were found in the bank statement with no cancelled check provided and no check number in the ledger.
As a concerned tax paying citizen, I want a full audit completed prior to any talk of a levy.
Kathryn Barlow, Spirit Lake
Related: Forensic Audit of WBCSD