An audit of Seminole County Commissioner District Two, which changed hands at the beginning of the year, revealed missing equipment and multiple instances of noncompliance with state statutes.

The audit was conducted by State Auditor Cindy Bird January 6 as a “turnover audit,” which is routine when a new commissioner assumes management of a particular district. James Allison was elected to the post last year and replaced Timothy Porter in January 2025.

Key findings from the audit include:

• The District had not performed and filed a review of fixed assets with the County since July 2019.

• Four fixed assets could not be located and a resolution for surplus and disposal could not be located. Items include a Stihl Pole Saw valued at $572, a John Deere Wheel Loader valued at $13,345, a Caterpillar 312 Excavator valued at $21,500 and a John Deere Trackhoe valued at $53,560.

Ten items were located on-site, but were not listed on the inventory: a Ford F-750, three Sand Spreaders, a Lincoln R3R-400 Welder, a Polar Cold-Swamp Cooler, a Belly Dump Trailer, a Single Axel Trailer, a Ram 3000PSI Pressure Washer and a John Deere Air Compressor.

The audit also revealed that fuel usage logs and reconciliations were not performed and maintained for satellite fuel tanks.

“Policies and procedures have not been designed and implemented by management to ensure compliance with state statutes over fixed assets and consumable inventory,” Byrd wrote in her audit. “These conditions resulted in noncompliance with state statutes, and could result in opportunities for loss and misappropriation of county assets to ensure the accurate reporting of fixed assets, and consumable inventory, as well as adequate procedures to ensure equipment is properly identified in accordance with state statutes.”

Byrd recommended that management design and implement internal controls to ensure compliance with state statutes and that fixed assets and consumable inventories are safeguarded against misuse and loss. An annual inventory verification should include the following:

⬤ Audit

• Be performed annually by two individuals.

• Physically verify items on-site by serial or asset tag.

• Properly file resolutions of surplus and disposal of assets.

• Inventory records should be properly maintained to reflect assets disposed and/or acquired.

Consumable inventory records should include the following:

• Fuel usage logs should be maintained for all fuel tanks.

• Reconciliation of fuel on hand should be performed weekly for all fuel tanks.

Management Response from County Commissioner James Allison: “We have implemented policy for the fixed assets to be reviewed and filed in the County Clerk’s Office at the start of each fiscal year. The annual inventory will be performed by two employees that will sign and initial to verify on site items at the end of each fiscal year. We are getting meters and fuel logs on each outlying tank to be tracked by grader hands and office. We are also getting a meter for the fuel tanks at the District 2 barn.”

Byrd is Oklahoma’s 13th State Auditor and the first woman to hold the statewide elected office.

“The goal of the State Auditor and Inspector is to promote accountability and fiscal integrity in state and local government,” Byrd wrote in the cover letter accompanying the audit results. “Maintaining our independence as we provide this service to the taxpayers of Oklahoma is of utmost importance.”