Excessive Turnover and Misappropriated Funds Plague the 2013 Audit
Mark Hardison of Clifton, Lipford, Hardison & Parker presented the fiscal year 2013-2014 audit presentation to the Jasper County Board of Commission during a special called meeting Monday evening.
Auditor Hardison began his presentation by noting that just completing last year’s financial audit met with many difficulties particularly the significant turnover in county government management positions, improper accounting records, untimely submission of support documents and irregular planning & zoning deposits which are part of an ongoing Georgia Bureau of Investigation case involving a former county employee.
The auditor reviewed the meat and potatoes of the 120-page report by perusing the first 40 pages which sums up the account receivables, expenditures, assets and liabilities associated with the general, landfill, and curbside funds. To view the full audit report, interested persons can visit the county website at www.jaspercountyga.org.
The overall numbers total $13.7 million in assets and $4 million in liabilities leaving a $9.7 net position of those totals the general fund recorded $4.2 million in assets and $2.1 million in liabilities with a fund balance of $1.8 million. The auditor reviewed the general fund revenues of $9.2 million and expenditures of $8.7 million which produced a $489,967 surplus.
“The general fund is strong and did grow,” noted Mr. Hardison as he presented a growth chart of the general fund over the past years.
Coupled with the general fund, he reviewed the county’s two current Special Purpose Local Option Sales Tax (SPLOST) funds from 2005 and 2012.
Moving on to the landfill fund, the numbers revealed a $184,405 deficit which remained the same as from the previous audit. The county’s widely known sore spot had assets do $1.02 million and liabilities of $1.21 million. Mr. Hardison said the county has to pay down a $667,000 advance of landfill funds and that his firm recommends no increase in the deficit.
Little time was spent on the curbside fund which “makes money not lose it.” Curbside had a net balance of $122,365.
After reviewing many of the numbers, the auditor said his firm listed several findings or material weaknesses with the county’s 2013-2014 fiscal year audit. He pointed out that none of the findings had any bearing on the recently appointed interim county manager Mike Benton in his current position or his previous position as finance director since he was not employed during the previous fiscal year.
Audit Findings
*The lack of recorded planning & zoning deposits from June 2013-2014. Within that fiscal year only 18 deposits had been recorded and some months reflected no deposits at all.
*Bank reconciliations were not performed in a timely manner. Mr. Hardison said the records were current now but not earlier.
*Account recievables/revenues were not recorded in the proper fiscal period. Adjustments were needed in the general, law enforcement, and landfill funds.
*Accounts payables/expenditures reflected inadequate records.
*Landfill closure/post closure costs looming.
*Capital leases presented an issue.
*Landfill fund issues between manual and digital records.
*Transfer of 911 Authority journal entries from site records to commissioner’s office.
When the auditor concluded his oral presentation, commissine chairman gene Trammell identified the main problem as internal control issues.
“We are five guys in here [the office] one or row times a month not possible for us to have seen the non-deposits, is it?” The chairman asked of the auditor in reference to the commission members.
“No, that would have been up to management,” responded the auditor.
Following a 4-0 vote to accept the audit report, commissioners entered into a brief executive session to discuss personnel matters. No action was taken.
During the citizens comments portion of the meeting, sheriff Donnie pope informed commissioners that the dept. of Transporattion has contacted him earlier in day about setting august 5 as the tentative date to make the intersection of hwy. 212 west and bethel church road a four-way stop. The sheriff said that intersection had been the source of many accidents in the county over the years including a July 17 two car collision. (See photo and related details on Page 1 and open letter to the BOC and Rep. Holmes on Page 4.) He also asked commissioners for the county to do its part in preventing further dangerous situations by placing rumble bumps on Bethel Church.
Citizen Ricky Causey addressed the commissioners by personally thanking them for their service as well as sheriff pope? Mr. Causey told the board that he and a few other citizens had took the time to collect donations of about $600 on Saturday for the benefit of animal control services. He said they did it to help the community. (See related story on Page 6.) The board of commissioners will conduct a special called meeting today, July 23 at 6 p.m. In the commissioners’ meeting room for the purpose of an executive session on personnel.
