By NICOLE CARTRETTE
Staff Writer

It’s better than commissioners anticipated but the 2005 audit of county finances yielded a list of recommendations. Keeping on eye on finances was one of them.

“No opinion is being expressed regarding internal control. Had our procedures been designed to express such an opinion, other matters might have been noted,” states a letter drafted by Thompson, Price, Scott, Adams and Co. on Nov. 30.

“All county departments that handle cash should be monitored at least once a year as part of the county finance department’s role,” according to the letter.

Auditors recommend the finance officer or deputy officer be given adequate time to perform random checks on departments’ internal control systems. “This would act as a deterrent since no one knows when their office would be checked,” the letter reads.

“All department accounts should be monitored to ensure they stay within the constraints of the approved budgets.”

Tax collection is below the state average, but has increased one percentage point above last year and eventually 99 percent is being collected for any given year, according to the report.

Water districts and the finances related to them “need careful attention going forward” and “constant attention” until growth stabilizes.

The General Fund Balance declined by $211,489. “The county should review all budget items to avoid a further reduction during the current fiscal year.

“The fixed asset list should be updated during the year and not be postponed until year’s end. A physical count of inventory is recommended as of June 30, 2006 for all inventory accounts.

“Travel expenses for employees’ spouses who accompany them on trips to seminars and workshops should be closely monitored. Spousal expenses on such trips should be kept separate to ensure proper accounting.

“If spousal expenses are charged to the county’s credit card these expenses should be timely reimbursed by the employee,” according to the auditor’s letter.

Auditors recommend that payroll be reconciled to the General Ledger on “at least a quarterly basis, if not monthly. There has been a problem with reconciling at year end for the last couple of years.”

It is recommended that lease agreements and capital purchases be “closely monitored.” It is noted capital leases had been executed near year end but not included in fixed assets.
Monthly reconciliation of water receivables, accounts payable, prior years payable, and bank accounts is suggested.

“Our firm continues to be impressed with the quality of work preformed by the administrative staff of the County.

“This report is intended for the information of management and the governing board. However, this is also a matter of public record and its distribution is not limited,” the letter states.