CLERK / ELECTIONS
The Clerk drawer now contains the long trust-account reconciliation series, the 2009–2011 special investigation, and later bank-reconciliation/internal-control repeat findings.
Eight-year trust-account gap
From 2005 through 2012, SBOA repeatedly measured the trust control balance above the detailed outstanding trust items, from $11,621 up to $39,487.47.
B45718 / 2009–2011Cash collections not deposited
The special investigation reported $61,393.73 in cash collections not deposited and described a checks-substituted-for-cash scheme across 193 dates.
B47705 / 2014Condition of records
The supplemental report includes a Clerk financial-transactions finding plus condition-of-records and official-bond comments.
B51706 / 2015Controls + bank reconciliations
Internal-control, Supplemental CAR-1 and bank-reconciliation comments were reported for the Clerk.
B51779 / 2016Financial transactions + bank reconciliation
The 2016 supplemental report again contains Clerk financial-transaction controls and bank-reconciliation findings.
B53378 / 2017Repeat bank-reconciliation finding
SBOA reported monthly reconciliations were not performed and explicitly linked the comment to prior reports.
B53538 / 2018Same reconciliation chain continues
The 2018 supplemental report again says the bank-reconciliation and internal-control comments appeared in prior reports.
RECORDS VAULTClerk / Finance source drawer
Open the 22-record local source drawer for forms, applications and tax-sale documents.