County passes audit
By ROWENA PLETT
Reporter / photographer
Except for a few minor procedural errors, the books of Marion County are in good shape, according to Auditor Scot Loyd of Swindoll Janzen Hawk & Loyd, LLC, certified public accountants, McPherson.
"You've done a good job of taking care of problem areas," Loyd told county commissioners Monday.
He recommended that checks that are outstanding for more than two years be canceled and the amount be restored to the fund originally charged.
There were 17 checks totaling $604.24 outstanding for more than two years as of Dec. 31, 2001.
Loyd advised commissioners that a written security and custodial agreement for each depository and custodial bank needs to be on file.
He noted that a custodial agreement was made between the county, Hillsboro State Bank, and Sunflower Bank, McPherson; however, pledged securities were held by UMB Bank of America, Salina, in 2001, not Sunflower Bank.
He also recommended that bank reconciliations be performed on a monthly basis in every department to ensure proper cash controls and verify accurate book balances.
To safeguard assets, Loyd recommended that signature stamps be kept in a secure place by the authorized signer.
Loyd suggested ways the county could improve its accountability and management of tax dollars.
— Someone should keep track to see if road and bridge funds saved as a result of the road bond issue actually go where they were projected to go at the time the bond issue was approved.
— Some funds could be transferred to the general fund as line items. That way, carry-over amounts wouldn't be restricted to specific uses.
Wetta liked the idea. "It would help us to weather an income shortfall better," he said. "We could move money around between departments."
He said it would allow the county to discipline itself.
Currently, there are 25 different funds. Monies appropriated to those funds can only be spent within those departments.
Loyd noted that capital improvement funds can be transferred back to the general fund if needed.
— Marion County's strategic plan should be tied in with budgets. That way, projections in the strategic plan would be provided for, and taxpayers could more readily understand why money is being accrued in some funds.
— Grant money should be kept track of through one central place to make sure it is administered properly.
Loyd and commissioners engaged in preliminary discussions about the 2002-2003 budget.
The new valuation is estimated to be $90,448,757. At that figure, leaving the mill levy at the same level as 2002 would net the county an additional $189,959.
Bob Hein and Leroy Wetta favor keeping the mill levy at the same level. Howard Collett would like to see it lowered, using carryover funds from 2002.
Loyd was advised by Hein and Wetta to assist in drawing up a budget which retains the current mill levy.
After Hein left the meeting for another appointment, brainstorming on the budget continued for several hours between Loyd, Wetta, and Collett.
