08-16-1988 - Laserfiche WebLink

111 employees. Mrs. Stanton seconded the motion, department to be sure to go through personnel. the motion carried unanimously. but cautioned the On roll call vote, Mr. Ellingsberg :informed the Board of the fail Emergency Management Seminar in Bismarck on September 6-8. Yhe Board considered it important for at least one member to attend, and Mr. Ellingsberg was directed to register one commissioner, who will attend to be decided later. Wayne Hokanson of the State Auditor's Office recapped the State Audit Report. He stated the report can only be a qualified opinion because of departures from ~enerai Principles of Accounting, in that fixed assets are valued on appraised value not historical cost, as that is not known, and because t~e audit did not include the water resource district funds. The State Auditor's Office found no items of noncompliance to the Federal Single Audit Act--their review of internal controls found that it does comply with federal requirements. Mr. Hokanson noted that one of the State Auditor's functions in the audit is to review the status of prior years recommendations, and that the County still has not complied with previous recommendations to conform to General Accounting Principles, as the changes for fixed asset accounting have not been done. 'the recommendation that ali till funds be included in the general ledger has been complied with, as well as a recommendation that time cards be approved by supervisors, and payroll files De kept in one central location with signed salary and deduction authorizations, with the exception of road department foremen, fhis exception will be recommended for change in this audit's opinions. Also, to be in accordance with General Recognized Accounting Principles, long term debt [over twelve months) should be recorded. In fixed assets, the audit revealed that some items purchased or sold are not always added or deleted. In payroll, it was noted that signed salary authorization forms are not always included and that vacation and sick leave hours are not updated monthly and contained errors. It is expected that Mr. Montplalsir¢s addition to the staff will implement improved accounting procedures. Mr. Hokanson also stated that the County is still exceeding appropriated funds, although it is State law that no county funds can be spent in excess of appropriations. He recommended that the Commission review the budget on a monthly basis to keep aware of getting close to limits. There ace provisions in State law to amend budgets if necessary. In the items over-spent one year, however, there is no requirement to make tha't up, but it should be avoided in the future. Mr. Larson inquired if the County had over-spent like this last year, and if this situation occurs in other counties. Mr. Hokanson stated that this ~.~.~. been a comment in the Auditor's Report last year, and while it has occurred in other torn'ties, most counties have been improving, in the area of medical assistance, which is expected to go $150,000 over budget, Mr. Hokanson recommended amending the budget and seeking funds to transfer. He said this is one reason to try to keep a healthy county general reserve. Mr. Hokanson stated that the problem lsa result of the