Audit reveals treasurer's office ledger errors
Originally published at Muskogee Phoenix July 20, 2018
A statutory report of the Muskogee County Treasurer's office revealed two findings of inaccuracies in March 2018, which have since been corrected.
The report was submitted by Oklahoma State Auditor and Inspector Gary Jones. The findings showed a misstatement of the general ledger and a lack of reconciliation between the general ledger and investment ledger.
Jones said the report shows a lack of reconciling changes to the ledgers in a timely manner. However, he said no money was ever missing, the ledgers had incorrect information about where it was.
County Treasurer Kelly Garrett said all findings have been reconciled.
"We're in great shape," Garrett said. "We have just a couple of issues that seemed significant enough to work on, but I am very pleased."
In the first finding, the report shows misstatements at Firstar Bank and Bank of Oklahoma regarding the general ledger.
At both banks, certificates of deposit listed on the general ledger for 2018, but had been redeemed in 2017, as well as certificates of deposit not listed on the ledger.
In the second finding, Jones points out several occurrences where the treasurer's investment ledger was not maintained with the general ledger.
Jones recommendation was that "all accounts of the County Treasurer be reconciled monthly," and any changes should be corrected quickly and efficiently.
County Commission Chairman Ken Doke, said the main issue was reconciling statements between the treasurer's office and county clerk's office. He said he and the commissioners work to balance ledgers between offices.
Since the report was issued, Doke said the issues were resolved through consistent meetings and balancing of the ledgers between the offices.
"This is a very complicated process with a lot of moving parts, and I think the staff in those offices are very good, qualified staff," Doke said.