Theft becomes issue during Grant County audit

EPHRATA - The state found several problems during its audit of

Grant County, including one allowing an employee to reportedly

steal money.

The problems were outlined in management letters given to the

county as part of its 2009 audit. The letters detailed issues with

the solid waste department, sheriff's office, clerks office and

with the county's budget.

Juan Esparza, the audit manager, wrote stating the items in the

letters didn't rise to the level of findings. The auditors believe

the suggestions will help the county to improve accountability.

EPHRATA - The state found several problems during its audit of Grant County, including one allowing an employee to reportedly steal money.

The problems were outlined in management letters given to the county as part of its 2009 audit. The letters detailed issues with the solid waste department, sheriff's office, clerks office and with the county's budget.

Juan Esparza, the audit manager, wrote stating the items in the letters didn't rise to the level of findings. The auditors believe the suggestions will help the county to improve accountability.

"We will review the status of these comments during our next audit," he wrote. "We have already discussed these comments and made suggestions for improvements to county officials and personnel."

Commissioner Cindy Carter said the county addressed all of the items listed in the letters.

The auditors noted the solid waste department didn't reconcile the amount of money being collected at the county's drop box locations and the amount deposited at the bank. The locations collected $128,000 in 2009. The auditors also pointed out no one reviews the pre-numbered receipts to see if any are missing.

"During the audit, we were notified one employee had recently taken advantage of the control deficiencies noted above and that $649 was misappropriated in 2010," according to the letter. "The employee admitted to local law enforcement that she took the money. Our expanded testing identified additional misappropriates of $206 with no corresponding reimbursement."

The county recovered $197 of the money taken. The county also discovered a missing $751 deposit for the Grant County landfill from September 2010. The same employee was responsible for making the deposit, but denied taking it, according to the letter.

"We will refer this matter to the Grant County prosecutor for any additional action deemed necessary under the circumstances," according to the letter. "Any compromise or settlement of this claim must be approved in writing by the attorney general and the state auditor."

Carter said the employee was terminated.

Whether the employee will face charges is undetermined, Prosecutor Angus Lee said.

The auditors pointed out the sheriff's office was not conducting monthly audits of its citations. Nine of the 10 infractions the auditors reviewed were not filed with district court within 48 hours of being issued.

Chief Administrative Deputy Leslie Gonzales said some deputies were holding onto the citations until they were finished with their reports.

"We reminded them they can't hold on to those citations," she said. "The actual officers' reports don't have to be to the court within 48 hours, but the citations do."

The auditors also found issues in the clerk's office, pointing to the fact that only one employee opens the mail, and the same employee reconciles bank statements, according to the letter.

Clerk Kim Allen said she is trying to delegate the responsibilities so the same employee isn't doing both jobs.

The auditors also found issues with how the 2009 and 2010 budgets were prepared, noting the county didn't publish a notice after it adopted the preliminary budget, excluded the dispute resolution center fund from the final budget and spent more than its budget in eight funds.

Carter said the commissioners addressed the preliminary budget problem this year. They adopted the preliminary budget during a public hearing.

"Next year, (the departments' budgets) will be in by the end of September," she said. "In the past, we never formally adopted the preliminary budget."