OKLAHOMA CITY — An audit by the Oklahoma State Auditor and Inspector’s Office found that Circuit Engineering District No. 1 properly protected public funds and kept accurate financial records during the most recent fiscal year.
“With respect to the items reviewed; the District’s funds were adequately secured during the fiscal year,” State Auditor and Inspector Cindy Byrd said in the audit covering July 1, 2023, through June 30, 2024.
The audit was released Dec. 30 and reviewed the district’s operations as required by state law. Auditors reported no findings and made no recommendations for improvement.
Circuit Engineering District No. 1 is a political subdivision of the state that serves 11 counties in northeastern Oklahoma: Craig, Creek, Delaware, Mayes, Nowata, Osage, Ottawa, Pawnee, Rogers, Tulsa and Washington counties.
Circuit engineering districts allow counties to share engineering services and expertise. According to the audit, the district helps counties with road and bridge projects, provides engineering advice and assists with longterm construction planning. This is especially helpful for smaller or rural counties that may not have access to fulltime engineering staff.
Each county appoints a representative to serve on the district’s board. During the audit period, the board included representatives from all 11 counties. Mitch Antle of Washington County served as president, Steve Talburt of Osage County as vice president and Lowell Walker of Craig County as secretary-treasurer.
Auditors conducted the review using generally accepted government auditing standards. They examined financial records, reviewed documents, interviewed staff and tested a sample of transactions to evaluate how the district handled public money.
The audit focused on two main areas.
The first was whether the district properly secured its funds, as required by Oklahoma law. Public entities must ensure that money held in banks is protected, usually through pledged collateral, in case a bank fails.
Auditors reviewed bank balances from three randomly selected months, representing about one-quarter of the fiscal year. They also reviewed the district’s procedures for monitoring those balances.
“No findings were reported as a result of the procedures performed,” Byrd said in the audit.
The second area reviewed was whether the district accurately completed monthly bank reconciliations. Bank reconciliations help ensure that an organization’s financial records match bank statements and are an important safeguard against errors.
Auditors again reviewed records from three randomly selected months and compared bank statements to the district’s accounting records.
“With respect to the items reviewed; the District is performing accurate monthly bank reconciliations,” Byrd said in the report.
Because auditors found no problems in either area, the report did not include any recommendations.
In the audit, Byrd said the purpose of the State Auditor and Inspector’s Office is to “promote accountability and fiscal integrity in state and local government” while remaining independent from the entities it audits.
The report also notes that audits have limitations and may not detect every possible error or issue. However, auditors said they gathered enough evidence to support their conclusions.
The audit is a public record and is available through the Oklahoma State Auditor and Inspector’s Office and the Oklahoma Department of Libraries’ Digital Prairie Collection.