Auditor recommends more departmental oversight

By Angela Guillory
aguillory@casscountynow.com

Cass County Commissioners learned of two minor findings during the audit report presented by Preston Caver, certified public accountant for Moore and Caver Inc.
“We did identify one internal control weakness that is not considered material,” Caver said. “This finding related to the failure to timely and accurately perform bank reconciliations in the Sheriff’s department, specifically the fiduciary and escrow accounts. As of year-end, this weakness was corrected and is not expected to reoccur. The County Auditor’s office should audit these accounts during the next year to confirm that the internal controls in place at year end are still being followed since this weakness was noted on two audit reports.”
“We also recommend that the County Auditor’s office increase or modify the amount of departmental auditing which it performs,” Caver said. “Departments such as the Tax Assessor/Collector’s and Justice of the Peace handle a great deal of cash. Such departments’ audits should be changed from year to year to increase confidence in internal control relating to cash and other revenues. Although the Tax Assessor/Collector Department independent audit did not find any instances of internal control or uncorrected accounting error, the material amount of cash received and accounting for receipts for other taxing entities mandates increased review to ensure continued accuracy,” Caver explained.
He said the county’s net position increased by $597,001 as a

result of this year’s operations. Fines, forfeitures, charges for services and program revenues accounted for $2,486,960 or 20.51 percent of total revenue, operating and capital grants provided revenues totaling $1,142,265 or 9.42 percent and general revenues (including taxes) accounted for $8,493,485 or 70.07 percent.
During the year, the County had expenses that were $597,001 less than the $12,122,710 generated in tax and other revenues for governmental programs (before special items).
The general fund (which includes “The General Fund” and “Tobacco Fund”) reported a positive fund balance of $2,166,691.
As the County completed the year, its governmental funds reported a combined fund balance of $4,135,084, which is $562,692 above last year’s total of $3,572,392. Included in this year’s total change in fund balance is an increase in the General Fund of $424,151, an increase in the Road and Bridge Funds $143,134, an increase in Debt Service Fund of $39,050, and a decrease in all other funds totaling $43,643.
The County’s General Fund balance of $2,166,691 differs from the General Fund’s budgetary fund balance of $2,111,840.
At the end of 2013, the County had $18,243,349 invested in a broad range of capital assets, including facilities and equipment, administration, law enforcement, court and maintenance. There was a net increase in capital assets of $216,247 over last year.
At year-end, the County had outstanding bonds of $6,235,000, which was a decrease of $240,000 or 3.71 percent of the beginning balance. The County also had a net increase of $65,497 of notes and leases payable.
Commissioners approved the year end Sept. 30, 2013 audit report.
They also approved the February 2014 monthly treasurer’s report.
Commissioners enacted a proclamation designating the month of May as Motorcycle Safety and Awareness Month in Cass County and declared the month of April as Fair Housing Month in Cass County.
Cass County Treasurer Donna Early requested an amendment to the retirement policy to include modified full time and regular part time employees in accordance with TCDRS requirements.
Commissioners revised the employee’s status policy to make it more precise and understandable.
It now reads, modified fulltime employees are eligible for the county’s health insurance. All modified full time employees must be placed on TCDRS retirement regardless of the number of hours per week in accordance with TCDRS requirements.
Regular part time employees are not eligible for county benefits except retirement. Regular part time employees must be placed on TCDRS retirement regardless of the number of hours worked per week in accordance with TCDRS requirements.
Temporary employees are not to exceed more than six months per year.