Weaknesses in financial records within the Hays County Sheriff’s Office and two Justice of the Peace precincts are pushing county officials to make necessary changes.
Discovery of weaknesses came after an internal examination was conducted by the Hays County Auditor’s Office in October. The weaknesses were found within the Sheriff’s Office and Hays County Justice of the Peace Pct. 1, Place 1 and Place 2 offices.
In the JP’s offices, the auditor’s identified “internal control weaknesses” during a regularly scheduled review of county assets and issued recommendations to strengthen the offices. The examination of the JP 1.1 and 1.2 offices covered March 2015 to November 2016.
Insufficient segregation of duties, improper processing of receipts, and incomplete financial reports were among some of the reported weaknesses with the Justice of the Peace Pct. 1 offices.
The internal examination for the sheriff’s office covered August 2014 to July 2016.
Among some of the weaknesses in the sheriff’s office was a deficiency in documenting in-car video assets, as well as a failure to report abandoned property valued at less than $100.
The auditor also found failures to report abandoned property valued more than $500, and failure to conduct evidence room inventory, and irregularities with office fees.
The auditor’s office said in a statement that the examination was a “regularly scheduled review that included a wider scope to ensure that county revenue and assets are safeguarded.”
However, there were “no surprises” and all recommendations for improving internal controls were discussed with the staff, according to the auditor’s statement.
The HCSO said in a prepared statement it is committed to righting these weaknesses.
“This audit revealed numerous areas of full compliance and also some areas where improvements could be made,” the statement said. “We acknowledge and concur with the auditor’s recommendations in its entirety.”
Prior to release of the audit, the Sheriff’s Office had already begun implementing changes to make the agency more efficient, effective and transparent, the statement said.
In order to hold these offices accountable, the auditor’s office will perform follow-up procedures including unannounced quarterly cash counts, monthly review of revenue reports, and internal examinations where all previous corrective action plans are reviewed for implementation and compliance.
