By Allen Edmonds
HARRISONVILLE – County auditors are required by state law to complete a comprehensive internal audit of a county office upon the retirement of an officeholder. With Cass County Clerk Jeff Fletcher’s election to North District County Commissioner and ascension to that office last month, his former office became the target of the audit law.
And it passed every test applied, according to the 282-page final audit report issued by Cass County Auditor Jack Bondon this week.
The audit will be presented to the Cass County Commission at its regular meeting next Tuesday, Bondon said.
The scope of the audit included, but was not limited to, an inventory of capital assets, an examination of statutory compliance, an examination of budgetary statements, an examination of contracts and purchasing policy, an examination of grant expenditures and compliance, an examination of election entity fees, an examination of license and notary fees, a report on internal controls for cash and credit receipting, and examination of nepotism or self-dealing and an examination of financial liability and legal matters.
While the County Clerk’s Office is best known for conducting elections, the Auditor’s Office only audits the collection of fees from county entities as related to elections. The Secretary of State’s Office has separate processes for ensuring the accuracy and integrity of elections.
“It is my opinion that the Cass County Clerk’s Office was materially forthright with all information,” Bondon wrote in his introductory letter.
“All documents that were requested were provided in a timely manner and every person who was questioned or asked about any matter responded in a timely and forthright manner.”
The audit issued a satisfactory opinion on each category of the examination, with detailed results provided.