The Carroll County Board of Supervisors received and reviewed the audit for Fiscal Year 2016 at their regular meeting. There was only one area that supervisors questioned, as Neil Bock says the recommendation for the Special Revenue Tax fund from the auditors does not make sense. Carroll County Auditor, Kourtney Irlbeck, says it was explained to her that this was the amount of debt owed by Iowa Corn Processors to the Local Option Sales Tax fund. Irlbeck says she does not agree that this is technically a deficit and the fund balance is not in the negative in their books. When Iowa Corn Processors pays their taxes, the amount that pays back Local Option Sales Tax (LOST) or Tax Increment Financing (TIF) goes directly to that fund. As far as other recommendations, Irlbeck says they are typically the same year-after-year and department specific. She takes the recommendations made by the auditors and transfers those to the individual departments for them to draft a response. The supervisors noted that the audit did not uncover any issues with improper spending.
