Module 7 Post

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Chapter 7 - Lead Question

Chapter 7 introduces diagnostic analytics and a number of tools and techniques used in diagnostic analytics.

Read the November 13, 2020 Omaha World Herald article, "Troubling Auditor Findings - Sarpy County must straighten out the financial mess," and the follow-up article from March 12, 2021, "Sarpy County - Board to hold hearing on removing treasurer."

The March 12th article stated that the Sarpy County Board voted unanimously to begin a process to determine if the treasurer should be removed from office. This was "in the wake of a state audit that detailed alleged accounting missteps by Zuger's office, including miscalculated tax distributions to school districts and inaccurate financial reconciliations. The county has said that no money is missing."

Based on the diagnostic tools and techniques described in the chapter, how might these "accounting missteps" have been identified? Describe two techniques or tests that could have been used and what the results would have shown to indicate a potential issue.