Newspaper Page Text
16-A
The Summerville News, Thursday, October 9, 1986
Auditor’s Proposals Studied By Officials
from front page
indicating that such a pro
cedure should be developed.
s BUDGETS l
udgets are not proper
developed, the auditors sai(i
adding that “‘budgets by pro
gram accounts should be sub
mitted to the commis
sioner . . . on a timely basis in
order that a total budget for
the county can be prepared.”
St?'infi that there are no
records listing the property
and equipment owned by the
count{‘ as required by state |
law, the auditors recommend- |
ed that ‘‘a system for identify- '
ing and accounting for proper
tK and equipment owned by |
the county should be developed ‘
and maintained.”
The county doesn't have a
policy and procedure manual 1
and one should be developed,
the report said. ‘w
A policy was not followed in |
1985 that provided for a time
ly tax digest, the auditors said, |
and that problem should be |
corrected.
The county commissioner's |
office, however, is not respon- |
sible for developing the tax |
digest. ;
TAX OFFICE '
Seven recommendations
were handed down for the of
fice of tax commissioner. ;
Checks tpayable to tax-|
payers as refunds were cashed |
in the tax commissioner's of- '
fice, the auditors said, and that
Blolicy should be prohibited'
ugh Don Hall, tax commis- |
sioner, said his office had cash- |
ed checks for taxpayers due |
refunds in the past gut that the |
practice has been halted. ‘
Proper internal controls for |
signing checks from the tax |
commissioner were not main
tained, the auditors said, ad
ding that a procedure should be |
establishe(f whereby Hall's
signature on checks either
would be through personal |
signature or a controlled
signature stamp. Hall said the
matter has been corrected.
A policy for collecting delin
quent taxes is available but is
not “‘promptly” followed, the |
auditors said. Hall said he |
‘‘hopes’” he is getting
assistance in collecting back |
taxes from the county at- |
torney's office. Hall has said |
earlier that he needs legal help |
in doing the necessary research |
and preparing legal documents |
for collection ofgback taxes. |
The auditors said policies |
are not adequately followed in |
the collection of bad checks |
GENERAL STORES
~ South 00mmerceSSCt’r?:faCfi0n GuaranfEEdSummerville
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received by Hall's office. Hall
said he has followed up on the
bad check problem since talk
ing with the county's auditors.
BUDGET
Actual expenditures of
Hall's office are not compared
with budgeted expenditures
and a proper budfiet is not
available for Hall, the auditors
said. Hall should prepare a
budget for Powell and an ap
proved budget should then be
made availafi)le to Hall for his
records, the auditors said.
Hall acknowledged that he
hasn't turned in a proposed
budget to Powell, saying that
as far as he knew, his office had
neither turned in a budget nor
been asked for one by the com
missioner. Powell to{d him not
to bother with submitting a
budget, Hall said. Expen
ditures are controlled by the
county commissioner's office,
Hall said, and he has no input
as to which offices those expen
ditures are charged.
RENT
The tax commissioner also
questioned whether $16,950 in
rent char%ed to his office in the
audit includes the Chattooga
Services (formerly EOA) office,
tax assessors office and public
meetin%uroom, which are not
part of his office, although they
are in the same complex of
buildings across from the
courthouse.
The auditors said Hall's of
fice doesn't maintain a general
ledger. Hall said he would set
up a ledger if a procedure is
suggested by the auditors, but
added that he does keep a cash
book on tax bills collected that
are not on the computer
system.
PROBATE
The auditors also recom
mended that the office of pro
bate judge set up a general
ledger. .F on Payne, probate
judge, said he is still discussing
that proposal with the
auditors.
One receipt book was being
maintained by Payne's office
for all collections, the auditors
said, and separate records and
a bank account should be main
tained for the vital records por
tion of his duties. Payne said
separate receipt books were in
itiated as of Sept. 1 this year.
Checks, when receivecf, are
not marked * for deposit only,”
the auditors said. Payne said
he thinks the recommendation
is the result of a misunderstan
ding by the auditors, adding
that checks have been stamped
“for deposit onlil.” However a
new stamp will be ordered
which says, **for deposit only,
Chattooga County Probate
Judge.”
PETTY CASH
During a count of the pet
ty cash, the auditors said, ‘‘the
amount of the petty cash could
not be determined. In addition,
deposits are not controlled, i. e.
an indication on the cash
receipt book as to the collection
included in each deposit. As a
result of this, the amount that
should be in petty cash at any
one time cannot be determin
ed.” Payne said he will set up
a separate pettz cash account
and correct the accounting
procedure.
The auditors said that they
found several employees had
cashed personal checks from
petty cash, adding that the
Bractice should be J)rohibited.
ayne acknowledged that
some employee checks had
been cashed in the past but
that the practice has been
halted.
There was only one remit
tance of funds to the county’s
general fund by Payne's office
in 1985, the auditors said.
Payne said his office will remit
funds to the county on a mon
thly basis in the future.
MAGISTRATES
The assistant magistrates
(Payne is chief magistrate as
well as probate judge) turn in
monthly reports, the auditors
said, “"but go so on a sporadic
basis. Fees collected are not
remitted monthly and the bank
accounts are in the personal
names of the assistant
magistrates.”” The auditors
recommended that the bank ac
count should be in the name of
“*Chattooga County
Magistrate Court with the
assistants and the probate
judge having the authority to
sign checks.”” Payne said the
auditor's recommendations
will be followed.
Payne maintains a petty
cash account and a bank ac
count for warrants written by
the magistrates, the auditors
said. “During the year, fees col
lected from the issue of war
rants were accumulated in the
two bank accounts maintained
by the assistant magistrates or
in the petty cash fund main
tained gy the probate judge,”
they added. ‘‘There were no
deposits into the magistrate
bank account during the year.”
Payne said the situation would
be corrected to follow the
auditors’ recommendations.
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EVERYDAY IS DOLLAR DAY AT DOLLAR GENERAL STORES
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EVERYDAY 1S DOLLAR DAY AT DOLLAR GENERAL STORES
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NO INDICATION
Actual e?enditures were
not compared with budgeted
expenditures and a proper
budget was not available to the
probate judge, the auditors
said. Payne acknowledged that
he didn't turn in a proposed
budget to Powell for 1986 but
said he did submit a 1985
budget but didn't receive any
indication from Powell whether
it had been approved or
rejected.
The probate judge has a
contract with the Georgia
Department of Human
Resources to maintain vital
files and records for Chattooga
County (birth and death
records), the auditors said, and
under the contract, “‘a portion
of funds received is retained by
the probate jugge and the
balance is remitted to the coun
ty. Georgia state law and deci
sions of the Supreme Court of
Geor%ia indicate that the entire
fee for reproducing vital
records should be remitted to
the county fieneral fund. We
recomend that the probate
judge, commissioner ... and
county attorney jointly resolve
this issue.”’ Payne said he does
maintain the records under a
state contract. While local
legislation provides that no
county official is to receive
funds except that paid by the
county, Payne contended, a
state law with general ap
plicability provides that he
may contract with the state
and receive fees for performin
the service of maintaining vitefi
records. The auditors are
wrong in saying that Supreme
Court decisions indicate he
should turn over those fees to
the county, he said. Instead,
the high court has ruled just
the opposite in a case involving
a situation almost identical to
his, Payne said. The court said
the probate judge may keep the
fees even ig he is on a salary
and not under a fee system,
Payne said. He said he is entitl
ed to keep all the fees but pays
the county 25 cents for each
photocopy he makes in connec
tion with his duties for the
state. He nets around S3O to
SSO per month from the con
tract, Payne said.
CLERK
The auditors also said a
general ledger is not maintain
ed by the office of clerk of court
and recommended that one be
developed. Clerk Lann Cordle
said the recommendation is “‘a
good idea’” and he plans to pur
sue it with the auditors.
“Each court (Superior,
Stop By and Say Hello to Elaine Payne, Our New Manager,
and Register for FREE ITEM to Be Given Away Oct. 24
At 6 p.m. You Must Be Present to Win.
No Purchase Necessary to Register.
O PSP O g S 0 O AR ST eDR o
WATCH FOR CONTINUOUS SALE
NOW THROUGH DEC. 24
WE LOVE YOU, SUMMERVILLE!
&) GARDEN
\\T‘y
S’ HOSE
\ 50-FT.
Reg. $3.00-NOW REG. $7.00-NOW
$2 50 $6 00
LADIES’ WRANGLER
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AND $12.00 s 5 o
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State and Magistrate) has its
own bank account and cash
fund,” the auditors said.
“‘However, currently, the same
person receives cash, posts to
the journal, makes bank
deposits and reconciles the
bank statement for each court.
Internal control would be im
proved if one clerk was
designated as the cashier and
received all payments and
made the banfl deposits.
Another clerk would be respon
sible for posting to the journal
and reconciling the bank
statements,” the auditors said.
Cordle said enacting the recom
mendation would require hiring
additional staff and if the coun
ty wishes to finance the pro
cedure he will put it into ef&ct.
Bank deposits are current
ly made “‘sporadically, allowing
for an accumulation of cash,
the auditors said, recommen
ding that deposits ‘‘should be
mage at least weekly and at the
end of each month.” Cordle
acknowdledged éhatil deposits
are made sporadically, sayin
that the dg(t)ies of t)tlme o)f,ficg
sometimes prevent timely
deposits. He added that if a
~ deposit is not made and a large
~ number of fines is paid the next
~ day, a large amount of cash —
sometimes up to $5,000 — may
be on hand at one time.
| CHECKS
Checks received are not
marked *‘for deposit only," the
auditors said, recommendin
that checks should be stampe(f
“for deposit only, Chattooga
County clerk of courts.” Cortfie
said a stamg| would be ordered
to correct the situation.
The clerk’s trust account is
not in an interest-bearing ac
count, the auditors said, recom
mendin{g that such an account
be established. If the county
receives any interest derived
from the account, Cordle said,
he would favor setting up the
account. If, however, he would
have to figure out the amount
of interest due proportionately
back to people who have paid
in funds (such as for comfem
nations), he would not be in
favor of the account. The pro
posal will have to be studied
further with the auditors, he
indicated.
There are three checks
listed as outstanding for over
a year in State Court, the
| auditors said, and the problems
relating to the checks should be
‘ cleared up. Cordle said they are
| being cleared and that they in
| volved a complicated book
| keeping problem.
! As with the other offices,
: NIRRT AR ] - | \
ANNIVERSARY
SALE IS NOW
"IN PROGRESS
the auditors said actual expen
ditures are not compared with
budgeted amounts and a Pro
r udglgt was not available to
gf)rdle. he clerk said he had
submitted budgets for 1985
and 1986 but had never heard
whether they had been approv
ed or rejected by the commis
sioner, All his budfet involved
was salaries, Cordle indicated.
SHERIFF
Budgets are not properly
developed and there is not an
adequate system for compar
ing actual expenditures with
budgeted expenditures in the
sheriff's office, the auditors
said. Sheriff Gary McConnell
said he has been submitting a
categorized budget to Powell
based on what state law re
quires and that the budgets
have been submitted by the
June 1 deadline each year. He
has not received word from
Powell on whether those
budgets have been approved or
rejected, McConneH said. A
comparison of actual expen
ditures with buc}geted amounts
is the responsibility of Powell's
office, McConnell said,
although his office does an "in
house"” accounting of expen
ditures as compared with his
submitted budget.
Accounting records for
identifying ans accounting for
property and equipment own
ed by the county ‘“is not
available as required by the
state of Georgia, ' the auditors
said in reference to the sheriff’s
office. McConnell said his office
conducts an inventory of all
equipment and supplies in his
department and turns it in to
Powell each Dec. 31 as required
by law.
“For the year ending Dec.
31, 1985, no cash was maintain
ed in this office,”” the auditors
said. “For the period subse
quently, a checfiing account
was maintained for receipts.
These receipts were not remit
ted on a timely basis to the
commissioner of roads and
revenue. All monies received
by the sheriff's department
should be remitted on a timely
basis, not less than monthly.”
CHECKS
McConnell said he assumes
the auditors are talking about
a checkin% account he opened
in June of this year at First
Federal Savings and Loan
Association in Summerville to
deposit checks written by other
cities or counties for boarding
prisoners at the Chattooga jail.
He said earlier that checks
would be written monthly from
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that account to the county,
when cities and counties had
paid their bills. McConnell
wrote checks to the county in
early July and in mid-
September although no check
was written in August.
The system for purchasing
supplies and materials for the
county is not being followed
and is not sufficient, the
auditors said in reference to
McConnell's office. The sheriff
said those procedures would
have to come from Powell's of
fice since the commissioner is
responsible for payments of
bills.
McConnell said he also
couldn't understand some of
the items in the audit charged
to his office, including $78,486
for insurance and $9,151 for
laundry and dry cleaning. The
figures had to come from
Powell's office, McConnell said,
but the sheriff said he didn't
know where the costs
originated or who approved
them.
JAIL
Continuing to discuss the
budget recommendations,
McConnell said he submitted a
Broposed 1985 budget to
owell before June 1, 1984 but
since he didn't know when the
new jail would be open, didn't
submit any cost figures for its
operation. He submitted a pro
;f)osed budFet. of some $431,000
or 1985 for law enforcement
costs only, McConnell said, ad
ding that the 1985 audit in
dicates that his approved
budget was $500,000 for that
year. The jail began operations
in early 1985. The 1985 audit
shows total expenditures of
$831,353 for the sheriff’s office.
Not Explosive
Summerville police received
a report early Wednesday
evening that a fruit jar of
highly explosive nitrO%lycerin
had been E)und in a building on
Highland Avenue.
Firemen and two police
units were dispatched to the
scene but authoritiec found
that the substance was not
nitroglycerin.
Store Hours
Monday Thru
Thursday
9-6
Friday 9-8
Saturday 9-6
CLOSED
~ SUNDAY
DOLLAR
fll Where Every Day
pem——one IS Dollar Day
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Both one percent sales
taxes are proving to be boons
to county government and to
the Chattooga and Trion school
systems, according to the
latest figures from the State
Revenue D:lpartment.
A special purpose local op
tion tax for roads and bridges
approved by county voters last
year has brought in
$886,192.69 during the first
nine months of the year, the
state said. That amount ap
?arently is in addition to the
irst check of $61,573.12 receiv
ed by the county in December,
1985.
The county received
$281,441.90 during the first
three months of the year,
$288,872.89 in the second
c%\‘xarter and $315,877.90 the
third quarter, the state said.
Traditionally the year's
greatest sales tax revenues are
recorded during the last
quarter due to the Christmas
shopping season.
Bistribution of sales tax
funds back to the county by
the state traditionally runs
about three months af){er the
monies are collected locally.
The Chattooga County
Schools received $58,623.24
during the second quarter of
this year. However, collections
began in April and the system
djtfn’t receive its first check un
til June, the state said. The
third quarter distribution
amounted to $227,579.95. The
total received by the county
schools so far this year
amounts to $286,203.19.
The Trion Schools, which
receive around a fourth of the
total tax collected for educa
tional Burposes in the county,
got a check for $21,858 in June,
the state said, and a check for
$84,859.17 in the third quarter.
The city schools have received
$106,717.17 so far this year.
Unlike the county schools,
funds collected for Trion's
schools actually go to the city,
which then makes distribution
to the city system.
Chattooga voters approved
the special purpose tax for
roads and bridges in June,
1985, 1,237 to 762. It will ex
pire in four years.
Collection of the sales tax
for schools began last April
after voters approved the
measure in December, 1985.
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EVERYDAY IS DOLLAR DAY AT NOLLAR GENERAL STORES
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