Commissioners also will consider a special investigative audit and a separate corrective-action resolution Friday.
OKLAHOMA CITY — Oklahoma County Assessor Larry Stein is asking commissioners to consider whether County Clerk Maressa Treat should temporarily step aside during a proposed special investigative audit into accounting errors reported by her office.
Stein commended commissioners for pursuing an audit, calling it “an important and necessary step.”
He said having Treat step aside temporarily could help ensure employees’ cooperation and allow the audit to proceed objectively.
“Such a step could help protect the integrity of the process and avoid any appearance of interference while the facts are being established,” Stein said in a statement Thursday.
Stein did not accuse Treat of interfering or specify what temporarily stepping aside would entail for an independently elected county official. He also urged commissioners to provide enough funding for a prompt and thorough audit.
A special meeting is scheduled for 10 a.m. Friday in the Board of County Commissioners Meeting Room at the Oklahoma County Office Building.
The agenda calls for commissioners to consider engaging the state Auditor and Inspector’s Office to conduct what it describes as a “Special Investigative Audit” into accounting errors reported by the clerk’s office during the fiscal 2026 review and fiscal 2027 budget-planning process.
Commissioners would determine the audit’s scope, purpose and funding and whether it should cover January 2025 through the present or a longer period.
Agenda differs from earlier proposal
Friday’s agenda item differs from a proposed letter attached to Wednesday’s commission agenda.
That draft sought an examination of Treat’s Finance Division beginning when she took office in April 2023, with earlier records reviewed when necessary. It included the division’s accounting, financial-reporting, purchasing and budget responsibilities.
The draft also proposed examining purchasing and payment controls related to an Oklahoma State Bureau of Investigation inquiry concerning a former clerk’s office employee. The OSBI began investigating after unauthorized charges were reported on a county vendor account.
Those details are not expressly included in Friday’s audit item, which leaves the scope to be determined.
Interim Commissioner Paul Foster called for an audit during Wednesday’s commission meeting. He said county officials, employees and residents deserve an accurate accounting and reconciliation of county funds.
“The audit needs to be done, and it needs to be done as soon as possible,” Foster said.
If commissioners approve the request, Oklahoma County would be responsible for the cost. Commission Chairman Brian Maughan said an engagement letter from the state auditor would identify the cost and how the county would pay it.
District attorney seeks corrective action
Commissioners also will consider a separate item requested by the Oklahoma County District Attorney’s Office addressing repeated state audit findings involving the reconciliation of county accounts.
The proposed resolution asks the clerk and county treasurer to adopt an internal policy and reconcile their account balances monthly.
It cites a draft fiscal 2025 state audit finding that the clerk’s office had not reconciled with the treasurer’s office promptly. The resolution describes the deficiency as a repeat finding from fiscal 2023 and fiscal 2024.
The earlier audit proposal also points to two major budget corrections. One involved $14.05 million omitted from a fiscal 2026 budget calculation. A separate fiscal 2027 reconciliation reduced reported available General Fund resources by about $10.16 million.
The figures involve different budget periods and accounting issues and should not be combined.
Treat welcomes audit
Treat said in a statement released Tuesday that she welcomes an audit and will cooperate with auditors.
She said no county money has been found missing and attributed the discrepancies to incorrectly entered dates or financial figures.
“That is why I believe an audit is important,” Treat said. “I expect a comprehensive review will identify systemic weaknesses that Oklahoma County needs to address.”
Treat also said the different financial systems used across county government make effective checks and balances extremely difficult. Foster agreed that a uniform system would improve efficiency but disputed the suggestion that accurate countywide accounting is nearly impossible under the existing system.
Treat’s statement was released before Stein raised the possibility that she temporarily step aside and did not address that suggestion.
Commissioners are scheduled to vote Friday on the audit and reconciliation resolution. Stein’s suggestion is not listed as a separate agenda item.
