Thursday, August 27, 2009

State audit of Vernon County released

State Auditor Susan Montee released an audit of Vernon County today. The cover letter for the audit is printed below:

The financial condition of the General Revenue (GR) and Special Road and Bridge (SRB) Funds is deteriorating. The 2009 amended budget projects cash balances of $9,757 and $71,753 at December 31, 2009, for the GR and SRB Funds, respectively.
As noted in previous audits, the SRB Fund budgets do not include reasonable estimates of disbursements; and as a result, administrative service fee transfers from the SRB Fund to the GR Fund were excessive.

The county does not have a written policy and effective monitoring procedures regarding vehicle and equipment usage. Mileage/usage and maintenance logs are not maintained for the road and bridge department vehicles and equipment or most Sheriff's department vehicles. Fuel usage is not reconciled to fuel billings. In addition, the county allows a deputy sheriff who resides outside the county to commute to and from work in a county-owned vehicle.

The County Commission does not review or approve property tax additions and abatements. Contracts with cities for collection of property taxes do not clearly define procedures for assessing and distributing penalties on delinquent city tax payments.

The Deputy Public Administrator received compensation beyond her regular compensation; however, these payments were not supported by records of work performed, were not reported on the deputy's Forms W-2 or Forms 1099-MISC, and payroll deductions were not withheld.

The County Clerk does not prepare minutes for closed session meetings of the County Commission.

Other findings in the audit report address accounting controls and procedures in the Prosecuting Attorney's office, the Sheriff's office, and the Circuit Clerk's office.

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