Audit report focus of lengthy discussion at county board meeting
An audit presentation was the focus of lengthy discussion at the most recent regular meeting of the Union County Board of Commissioners.
The meeting was held Friday morning, May 26, at the Union County Courthouse in Jonesboro.
The presentation was given by Kim Meyer of Hudgens & Meyer LLC Certified Public Accountants in Marion.
Meyer also shared a nearly 100-page printed independent auditors’ report document with county officials.
The report was for the county fiscal year which ended on Nov. 30, 2015. The county’s fiscal year runs from Dec. 1 through Nov. 30.
County officials were presented with a document highlighted by a report on financial statements, management’s responsibility for the financial statements, the auditors’ responsibility, a summary of opinions, the basis for a qualified opinion on aggregate remaining fund information, unmodified opinions and other matters (which included required supplementary information), other information and other reporting required by government auditing standards.
The document noted that an “audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements” of the county.
Lengthy discussion focused on sheriff’s fees and inmate bond money which had been collected by the Union County Sheriff’s Office.
“Documentation of all fees and bond money received was not kept, cash received was not deposited, and fees and bonds were not subsequently transmitted to the appropriate parties,” the report stated.
The situation apparently involved funds which had been collected over a period of 20 or more years.
The auditor said that steps needed to be taken to implement additional steps which are needed to resolve the situation.
During her presentation, Meyer emphasized that the matter had unfolded without the knowledge of the current sheriff.
Union County Sheriff Scott Harvel said that action has been taken to address the concerns reported in the audit.
The sheriff said that the matter involved a breakdown in policy and procedure which has been addressed.
He said that the situation involved funds which were to have been transferred from his office to the Union County circuit clerk’s office.