July 22, 2015
A special called meeting was held July 20, 2015 to hear the presentation of the audit for the year ended 6/30/14. The auditor admitted that he could not remember the last time Jasper County had to have an extension to get the audit completed.
When the FY13 audit was presented on January 27, 2014, Comm. Trammell made a claim after hearing all the findings in that audit. He said, “We have a good person now,” (referring to Karen Degges, the BOC’s new County Manager and Finance Director) and they wouldn’t have all those problems next year. Let’s see if that happened.
This blog will skim the highlights of the auditor’s comments and more details will be presented once we get a copy of the PowerPoint presentation.
From the auditor’s presentation:
- Problems hindered the completion of the internal close out. Monthly bank reconciliations had not been done during FY14.
- County was unable to give everything to the auditor at one time. Had to do the audit in stages.
- P&Z–deposits made on an irregular basis in FY14. Law enforcement is investigating misappropriation of funds. In the audit findings it says “numerous cash receipts were not remitted to the General Fund for inclusion”
- The County has a “Fund Balance” (this is not cash) of $1.8M; however only $577,000 is unassigned or able to be spent on General Fund items.
- There is a positive cash balance.
- Taxes –property, vehicle, beer & wine, sales tax, etc. brought in $6.9 M of $9.2M total revenue
- There was $8.7M of expenses. $2.6M went to public safety or 30% of expenses. Public Works expenditures were $1.9M.
- These figures show that $500,000 more revenue came in than was spent; however, this BOC raised taxes another $823,000 in FY15 and another $396,000 in FY16. It is no wonder the fund balance increased $279,000—we were overtaxed!
- Additional fiber problems made landfill closure & postclosure care costs come to $1,095,145.
- The auditor made a statement that the “County has little debt ‘compared to other counties’”; however, debt increased by almost $800,000 in FY14.
The auditor gave the county a “clean opinion” but outlined several material deficiencies. A clean opinion means the figures are correct. This happened after numerous budget amendments were made to record transactions properly.
- E-911 has reoccurring problems—the same ones year after year
911 deficiencies–$65,000 of adjustments had to be made to get to correct starting fund balance and then additional adjustments had to be made. Auditor said this has gone on for years.
- P&Z deposits were made on an irregular basis with no deposits made some months. County policy says all money should be deposited within 24 hours.
- No adequate system of internal controls
- Revenue items were not recorded in proper fiscal year.
- The County is not consistent in posting to the same accounts for transactions—for example, one year they might post utilities to each department, the next year to government buildings.
- Several reclassifications and correcting entries to properly report items had to be made. (The county had to make many budget amendments to correct revenues & expenses.)
- No adequate accounting procedures to ensure that the landfill closure cost is properly recorded & classified.
- There was no reconciliation of landfill money between daily reports, bank deposits, receipt books and the final general ledger and County could not get these to reconcile.
- County failed to maintain current capital equipment inventory
Capital leases for 3 motorgraders in the amount of $466,328 were not entered on the books and the equipment was not on the inventory list.
Six of the eight FY 2013 findings were never corrected or resolved, and therefore became findings again in FY14 with notations in the audit. This is in addition to the findings for FY 2014. That “good person” that Comm. Trammell so lavishly praised throughout the time she was here, never did follow through on the problems and even more were found in FY14 under her time as Finance Director/County Manager and the leadership of this BOC.
If you have a desire to look at the 124 page audit, please click here.
We will have more information and video upcoming this week.
Your comments are welcome.