City of Diamond City, Arkansas. Financial and Compliance Report

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1 City of Diamond City, Arkansas Financial and Compliance Report December 31, 2012 and 2011 LEGISLATIVE JOINT AUDITING COMMITTEE

2 TABLE OF CONTENTS FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 Financial and Compliance Report 2012 Schedule Schedule of Financial Information (Unaudited) 1 Combining Schedule of Financial Information Special Revenue Funds (Unaudited) 2 Schedule of Financial Information (Unaudited) 3 Combining Schedule of Financial Information Special Revenue Funds (Unaudited) and 2011 Other Information (Unaudited) 5

3 Sen. Bryan B. King Senate Chair Rep. Kim Hammer House Chair Sen. Linda Chesterfield Senate Vice Chair Rep. John W. Walker House Vice Chair Roger A. Norman, JD, CPA, CFE Legislative Auditor Financial and Compliance Report City of Diamond City, Arkansas Officials and Council Members Legislative Joint Auditing Committee A priority of the Division of Legislative Audit is to assist local government officials by promoting sound financial management and accountability of government resources. The Legislative Auditor reports on the fiscal affairs of local governments, as well as compliance with relevant state laws and observance of good business practices to provide accountability for tax dollars expended to support government operations. We have performed certain limited procedures with respect to cash basis financial information and compliance with certain state laws and accepted accounting practices for the City of Diamond City, Arkansas, as of and for the years ended December 31, 2012 and 2011, and have issued our report thereon dated July 11, These procedures were not performed for the Water and Sewer Fund. Management of the City is responsible for maintaining the financial records and complying with state laws and accepted accounting practices. The findings contained in this section relate to the following officials who held office during 2012 and 2011: Mayor: Shari Marshall Recorder/Treasurer: Cheryl Guthrie Police Chief: Kenneth Barnes We evaluated the City s compliance with certain state laws concerning general and district court accounting, budgeting, purchasing, and investing and depositing of public funds. Noncompliance with state law and accepted accounting practices was noted in the Offices of Mayor, Recorder/Treasurer, and Police Chief. Mayor The governing body did not review the prior year s report and accompanying comments at the first regularly scheduled meeting following receipt of the report, as required by Ark. Code Ann Recorder/Treasurer 1. Recorder/Treasurer Cheryl Guthrie charged $2,350 to the City s credit card for gasoline purchases for her personal vehicle during the period January 1, 2011 through March 1, Although Guthrie told Legislative Audit staff she used the vehicle for business purposes, city policy allows only for mileage reimbursement for documented business travel, which Guthrie did not provide. Additionally, in 2011, Guthrie paid herself $208 for payroll withholdings previously remitted to AFLAC on her behalf. Subsequently, Guthrie reimbursed the City $2,558, and the City Council authorized mileage reimbursement to Guthrie, pending her submission of proper mileage documentation. 2. A detailed listing of fixed assets, including additions, deletions, and a control total, again was not established and maintained, as required by Ark. Code Ann Prenumbered receipts again were not issued for all items of income, as required by Ark. Code Ann Invoices and supporting documents were not retained for 7 of 41 and 6 of 35 tested disbursements for 2012 and 2011, respectively, as required by Ark. Code Ann Cash receipt and disbursement journals again were not properly maintained for all accounts, as required by Ark. Code Ann , Bank accounts were not properly reconciled, in accordance with Ark. Code Ann The 2011 state aid for highway funds, in the amount of $2,641, was not transferred to the Street Fund from the General Fund, as required by Ark. Code Ann STATE CAPITOL LITTLE ROCK, ARKANSAS PHONE (501) FAX (501)

4 Recorder/Treasurer (Continued) 8. The City does not have documentation of approved salary amounts. We were unable to determine what the authorized salary should have been for elected officials and employees. Police Chief 1. A list of all uniform traffic ticket books and the corresponding range of tickets in each book was not properly maintained, in accordance with Ark. Code Ann Completed ticket books were not filed with the Court Clerk, in accordance with Ark. Code Ann This report is intended solely for the information and use of the Legislative Joint Auditing Committee, local City government, state executive and oversight management, and other parties as required by Arkansas Code, and is not intended to be and should not be used by anyone other than these specified parties. However, pursuant to Ark. Code Ann , all reports presented to the Legislative Joint Auditing Committee are matters of public record and distribution is not limited. DIVISION OF LEGISLATIVE AUDIT Little Rock, Arkansas July 11, 2013 LOM Roger A. Norman, JD, CPA, CFE Legislative Auditor

5 SCHEDULE OF FINANCIAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2012 Schedule 1 General Fund Special Revenue Funds Cash Balance, January 1, 2012 $ 87,855 $ 163,811 Receipts: State aid 13,453 42,070 Federal aid 4,200 Property taxes 43,883 4,048 Sales taxes 145,480 Interest 21 Unclassified 294, ,187 Total Receipts 501, ,326 Disbursements: Highways and streets 141,756 Unclassified 494,640 Total Disbursements 494, ,756 Cash Balance, December 31, 2012 $ 94,775 $ 171,381-3-

6 COMBINING SCHEDULE OF FINANCIAL INFORMATION - SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2012 Schedule 2 Street Street Capital Street Savings Total Cash Balance, January 1, 2012 $ 129,269 $ 34,542 $ 0 $ 163,811 Receipts: State aid 42,070 42,070 Property taxes 4,048 4,048 Interest Unclassified 77,286 12,952 12, ,187 Total Receipts 123,404 12,966 12, ,326 Disbursements: Highways and streets 141, ,756 Cash Balance, December 31, 2012 $ 110,917 $ 47,508 $ 12,956 $ 171,381-4-

7 SCHEDULE OF FINANCIAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2011 Schedule 3 General Fund Special Revenue Funds Cash Balance, January 1, 2011 $ 77,248 $ 179,121 Receipts: State aid 15,151 40,576 Federal aid 37,828 Property taxes 40,564 3,983 Sales taxes 131,701 Unclassified 315,870 43,219 Total Receipts 503, ,606 Disbursements: Highways and streets 140,916 Unclassified 492,679 Total Disbursements 492, ,916 Cash Balance, December 31, 2011 $ 87,855 $ 163,811-5-

8 COMBINING SCHEDULE OF FINANCIAL INFORMATION - SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2011 Schedule 4 Street Street Capital Total Cash Balance, January 1, 2011 $ 162,446 $ 16,675 $ 179,121 Receipts: State aid 40,576 40,576 Federal aid 37,828 37,828 Property taxes 3,983 3,983 Unclassified 25,352 17,867 43,219 Total Receipts 107,739 17, ,606 Disbursements: Highways and streets 140, ,916 Cash Balance, December 31, 2011 $ 129,269 $ 34,542 $ 163,811-6-

9 OTHER INFORMATION FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011 Schedule 5 1. Cash balances on the Financial Report include demand and savings accounts. 2. The General Fund column on the Financial Report includes the following bank accounts: General, General Savings, General Capital Outlay, and Community Center 3. The Municipality's capital assets records were not available. -7-

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