City of Diamond City, Arkansas. Financial and Compliance Report
|
|
- Darcy Cobb
- 6 years ago
- Views:
Transcription
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-
City of Cave Springs, Arkansas. Financial and Compliance Report
City of Cave Springs, Arkansas Financial and Compliance Report December 31, 2016 and 2015 LEGISLATIVE JOINT AUDITING COMMITTEE TABLE OF CONTENTS FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 Financial
More informationASSOCIATION of ARKANSAS COUNTIES
SPECIAL REPORT ASSOCIATION of ARKANSAS COUNTIES Local Government Inmate Cost Report 2015 State Inmate Cost Study for Calendar Year 2015 Executive Summary Introduction This report is being issued in compliance
More informationOffice of the Register of Wills Montgomery County, Maryland
Audit Report Office of the Register of Wills Montgomery County, Maryland September 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Clerk of Circuit Court Dorchester County, Maryland
Audit Report Office of the Clerk of Circuit Court Dorchester County, Maryland July 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationUNIVERSITY OF LOUISIANA AT MONROE UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA
UNIVERSITY OF LOUISIANA AT MONROE UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA MANAGEMENT LETTER ISSUED JANUARY 9, 2013 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397
More informationSTATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK 12236
THOMAS P. DiNAPOLI COMPTROLLER STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK 12236 GABRIEL F. DEYO DEPUTY COMPTROLLER DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY
More informationOffice of the Clerk of Circuit Court Garrett County, Maryland
Audit Report Office of the Clerk of Circuit Court Garrett County, Maryland June 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Clerk of Circuit Court Baltimore County, Maryland
Audit Report Office of the Clerk of Circuit Court Baltimore County, Maryland October 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Clerk of Circuit Court Charles County, Maryland
Audit Report Office of the Clerk of Circuit Court Charles County, Maryland December 2009 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Clerk of Circuit Court Carroll County, Maryland
Audit Report Office of the Clerk of Circuit Court Carroll County, Maryland May 2008 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationTOWN OF HAYNESVILLE INVESTIGATIVE AUDIT ISSUED JANUARY 18, 2017
TOWN OF HAYNESVILLE INVESTIGATIVE AUDIT ISSUED JANUARY 18, 2017 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDITOR DARYL G.
More informationCITY OF SAN DIEGO. Proposition F. (This proposition will appear on the ballot in the following form.)
CITY OF SAN DIEGO Proposition F (This proposition will appear on the ballot in the following form.) PROPOSITION F CHARTER AMENDMENTS REGARDING FINANCIAL OPERATIONS OF THE CITY OF SAN DIEGO. Shall the City
More informationOffice of the Clerk of Circuit Court Baltimore County, Maryland
Audit Report Office of the Clerk of Circuit Court Baltimore County, Maryland May 2008 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Register of Wills Calvert County, Maryland
Audit Report Office of the Register of Wills Calvert County, Maryland May 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be requested
More informationOffice of the Register of Wills Anne Arundel County, Maryland
Audit Report Office of the Register of Wills Anne Arundel County, Maryland August 2007 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationPlease contact Kim Holland at (850) or if you have any questions.
June 20, 2017 The Honorable Jeffrey R. Smith Clerk of Circuit Court Indian River County 2000 16 th Avenue Vero Beach, Florida 32960 Dear Mr. Smith: We completed our Article V Clerk of the Circuit Court
More informationOffice of the Register of Wills Carroll County, Maryland
Audit Report Office of the Register of Wills Carroll County, Maryland May 2018 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning
More informationA Bill Regular Session, 2017 HOUSE BILL 1241
Stricken language will be deleted and underlined language will be added. Act of the Regular Session 0 State of Arkansas st General Assembly A Bill Regular Session, HOUSE BILL By: Joint Budget Committee
More informationOFFICE OF THE LEGISLATIVE AUDITOR
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Department of Public Safety Fiscal Years 2002 through 2004 MAY 26, 2005 05-32 Financial Audit Division The Office
More informationOffice of the Clerk of Circuit Court Baltimore City, Maryland
Audit Report Office of the Clerk of Circuit Court Baltimore City, Maryland June 2011 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Clerk of Circuit Court Cecil County, Maryland
Audit Report Office of the Clerk of Circuit Court Cecil County, Maryland July 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationLLEZELLE DUGGER CLERK OF THE CIRCUIT COURT FOR THE CITY OF CHARLOTTESVILLE
LLEZELLE DUGGER CLERK OF THE CIRCUIT COURT FOR THE CITY OF CHARLOTTESVILLE FOR THE PERIOD APRIL 1, 2017 THROUGH MARCH 31, 2018 Auditor of Public Accounts Martha S. Mavredes, CPA www.apa.virginia.gov (804)
More informationSANTA FE - POJOAQUE SOIL AND WATER CONSERVATION DISTRICT
MACIAS, GUTIERREZ & CO., P.C. CERTIFIED PUBLIC ACCOUNTANTS ESPANOLA, NEW MEXICO www.mgandc.com STATE OF NEW MEXICO SANTA FE - POJOAQUE SOIL AND WATER CONSERVATION DISTRICT Independent Accountants Report
More informationLOUISIANA BOARD OF DRUG AND DEVICE DISTRIBUTORS (FORMERLY LOUISIANA BOARD OF WHOLESALE DRUG DISTRIBUTORS) STATE OF LOUISIANA
LOUISIANA BOARD OF DRUG AND DEVICE DISTRIBUTORS (FORMERLY LOUISIANA BOARD OF WHOLESALE DRUG DISTRIBUTORS) STATE OF LOUISIANA FINANCIAL AUDIT SERVICES PROCEDURAL REPORT ISSUED OCTOBER 7, 2015 LOUISIANA
More informationAudit Committee General Information:
Audit Committee General Information: Each organization is required to have an audit committee conduct an annual review of the organization s revenues and expenditures. The audit committee may include officers
More informationMaryland Department of Planning
Audit Report Maryland Department of Planning April 2017 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning this report contact:
More informationInternal Control Over Financial Reporting
Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing
More informationLOUISIANA BOARD OF DRUG AND DEVICE DISTRIBUTORS STATE OF LOUISIANA
LOUISIANA BOARD OF DRUG AND DEVICE DISTRIBUTORS STATE OF LOUISIANA FINANCIAL AUDIT SERVICES PROCEDURAL REPORT ISSUED AUGUST 31, 2016 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX
More informationPONDEROSA COMMUNITY DITCH ASSOCIATION
MACIAS, GUTIERREZ & CO., P.C. CERTIFIED PUBLIC ACCOUNTANTS ESPANOLA, NEW MEXICO www.mgandc.com STATE OF NEW MEXICO PONDEROSA COMMUNITY DITCH ASSOCIATION Independent Accountants Report on Applying Agreed-Upon
More informationQUESTIONNAIRE FOR FILING PROPOSED RULES AND REGULATIONS WITH THE ARKANSAS LEGISLATIVE COUNCIL
QUESTIONNAIRE FOR FILING PROPOSED RULES AND REGULATIONS WITH THE ARKANSAS LEGISLATIVE COUNCIL DEPARTMENT/AGENCY Arkansas Natural Resources Commission DIVISION Water Resources Management DIVISION DIRECTOR
More informationDEPARTMENT OF MILITARY AFFAIRS EXECUTIVE DEPARTMENT STATE OF LOUISIANA
DEPARTMENT OF MILITARY AFFAIRS EXECUTIVE DEPARTMENT STATE OF LOUISIANA PROCEDURAL REPORT ISSUED MAY 26, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397
More informationA Bill Fiscal Session, 2018 SENATE BILL 53
Stricken language will be deleted and underlined language will be added. 0 State of Arkansas st General Assembly As Engrossed: S// A Bill Fiscal Session, SENATE BILL By: Joint Budget Committee For An Act
More informationOffice of the Clerk of Circuit Court Talbot County, Maryland
Audit Report Office of the Clerk of Circuit Court Talbot County, Maryland July 2018 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning
More informationOffice of the Clerk of Circuit Court Worcester County, Maryland
Audit Report Office of the Clerk of Circuit Court Worcester County, Maryland February 2007 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any
More informationOffice of the Register of Wills Frederick County, Maryland
Audit Report Office of the Register of Wills Frederick County, Maryland October 2010 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationOffice of the Clerk of Circuit Court Calvert County, Maryland
Audit Report Office of the Clerk of Circuit Court Calvert County, Maryland July 2018 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY For further information concerning
More informationIBERIA PARISH CLERK OF COURT
IBERIA PARISH CLERK OF COURT INVESTIGATIVE AUDIT ISSUED OCTOBER 12, 2016 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDITOR
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA FISCAL CONTROL AUDIT REPORT OF UNION COUNTY CLERK OF SUPERIOR COURT MONROE, NORTH CAROLINA FOR THE PERIOD DECEMBER 1, 2002 THROUGH MAY 31, 2003 OFFICE OF THE STATE AUDITOR RALPH
More informationMERCER AREA SCHOOL DISTRICT
No. 626 MERCER AREA SCHOOL DISTRICT SECTION: TITLE: ADOPTED: REVISED: FINANCES FEDERAL FISCAL COMPLIANCE 626. FEDERAL FISCAL COMPLIANCE 1. Authority Part 200 The Board shall ensure federal funds received
More informationState of New Mexico Acequia de la Otra Vanda Tier 3 Agreed Upon Procedures Report Fiscal Year Ended December 31, 2011
State of New Mexico Tier 3 Agreed Upon s Report Fiscal Year Ended December 31, 2011 Table of Contents Official Roster... 1 Independent Accountant s Report on Applying Agreed Upon s... 2 Schedule of Capital
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA SURRY COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT DOBSON, NORTH CAROLINA FOR THE PERIOD JANUARY 1, 2006, THROUGH JUNE 30, 2006 OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT,
More informationSAMUEL H. COOPER CLERK OF THE CIRCUIT COURT FOR THE COUNTY OF ACCOMACK
SAMUEL H. COOPER CLERK OF THE CIRCUIT COURT FOR THE COUNTY OF ACCOMACK FOR THE PERIOD JANUARY 1, 2017 THROUGH JUNE 30, 2018 Auditor of Public Accounts Martha S. Mavredes, CPA www.apa.virginia.gov (804)
More informationSUPREME COURT OF LOUISIANA STATE OF LOUISIANA
SUPREME COURT OF LOUISIANA STATE OF LOUISIANA PROCEDURAL REPORT ISSUED JUNE 23, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT
More informationGAO. FINANCIAL AUDIT U.S. Commission on Improving the Effectiveness of the United Nations
GAO United States General Accounting Office Report to the Honorable James A. Leach, House of Representatives March 1995 FINANCIAL AUDIT U.S. Commission on Improving the Effectiveness of the United Nations
More informationLA14-24 STATE OF NEVADA. Performance Audit. Department of Public Safety Office of Director Legislative Auditor Carson City, Nevada
LA14-24 STATE OF NEVADA Performance Audit Department of Public Safety Office of Director 2014 Legislative Auditor Carson City, Nevada leg Audit Highlights Highlights of performance audit report on the
More informationATHLETIC DEPARTMENT LOUISIANA TECH UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA Ruston, Louisiana
ATHLETIC DEPARTMENT Ruston, Louisiana Financial Statement and Independent Auditor's Report For the Year Ended June 30, 2003 February 11, 2004 DIRECTOR OF FINANCIAL AND COMPLIANCE AUDIT Albert J. Robinson,
More informationLA14-20 STATE OF NEVADA. Performance Audit. Judicial Branch of Government Supreme Court of Nevada. Legislative Auditor Carson City, Nevada
LA14-20 STATE OF NEVADA Performance Audit Judicial Branch of Government Supreme Court of Nevada 2014 Legislative Auditor Carson City, Nevada Audit Highlights Highlights of performance audit report on the
More informationOffice of the Clerk of Circuit Court Prince George s County, Maryland
Audit Report Office of the Clerk of Circuit Court Prince George s County, Maryland May 2005 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any
More informationATHENS COUNTY DEMOCRATIC PARTY ATHENS COUNTY JANUARY 1, 2016 TO DECEMBER 31, 2016 AGREED UPON PROCEDURES
ATHENS COUNTY DEMOCRATIC PARTY ATHENS COUNTY JANUARY 1, 2016 TO DECEMBER 31, 2016 AGREED UPON PROCEDURES Executive Committee Athens County Democratic Party 11 Old Coach Road Athens, Ohio 45701 We have
More informationNORTHWESTERN STATE UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA
NORTHWESTERN STATE UNIVERSITY UNIVERSITY OF LOUISIANA SYSTEM STATE OF LOUISIANA FINANCIAL AUDIT SERVICES MANAGEMENT LETTER ISSUED DECEMBER 6, 2017 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET
More informationShort title. (1969) Statute text Sections through NMSA 1978 may be cited as the "Audit Act."
ARTICLE 6 Audit Act Section 12-6-1 Short title. 12-6-2 Definitions. 12-6-3 Annual and special audits; financial examinations. 12-6-3 Annual and special audits; financial examinations. (Effective July 1,
More informationCONTRACT FOR PROFESSIONAL SERVICES By and between TOWN OF JONESBORO And CHIEF FINANCIAL OFFICER And LOUISIANA LEGISLATIVE AUDITOR STATE OF LOUISIANA
CONTRACT FOR PROFESSIONAL SERVICES By and between TOWN OF JONESBORO And CHIEF FINANCIAL OFFICER And LOUISIANA LEGISLATIVE AUDITOR STATE OF LOUISIANA THIS AGREEMENT made and entered into effective this
More informationCITY OF NEW ORLEANS JUDICIAL EXPENSE FUND OF THE TRAFFIC COURTS FOR THE PERIOD ENDING DECEMBER 31, 2007
CITY OF NEW ORLEANS JUDICIAL EXPENSE FUND OF THE TRAFFIC COURTS FOR THE PERIOD ENDING DECEMBER 31, 2007 Under provisions of state law, this report is a public document Acopy of the report has been submitted
More informationOFFICE OF THE LIEUTENANT GOVERNOR STATE OF LOUISIANA
OFFICE OF THE LIEUTENANT GOVERNOR STATE OF LOUISIANA PROCEDURAL REPORT ISSUED DECEMBER 22, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE
More informationQUESTIONNAIRE FOR FILING PROPOSED RULES AND REGULATIONS WITH THE ARKANSAS LEGISLATIVE COUNCIL
QUESTIONNAIRE FOR FILING PROPOSED RULES AND REGULATIONS WITH THE ARKANSAS LEGISLATIVE COUNCIL DEPARTMENT/AGENCY Arkansas Natural Resources Commission DIVISION Conservation DIVISION DIRECTOR Adrian Baber
More informationOffice of the Clerk of Circuit Court Montgomery County, Maryland
Audit Report Office of the Clerk of Circuit Court Montgomery County, Maryland January 2003 This report and any related follow-up correspondence are available to the public. Alternate formats may also be
More informationO L A. Office of the Secretary of State January 1, 2005, through December 31, 2006 OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Office of the Secretary of State January 1, 2005, through December 31, 2006 July 13, 2007 07-16 Financial Audit
More informationGENERAL ASSEMBLY OF THE COMMONWEALTH OF PENNSYLVANIA STATEMENT OF FINANCIAL AFFAIRS OF THE GENERAL ASSEMBLY YEAR ENDED JUNE 30, 2018
GENERAL ASSEMBLY OF THE COMMONWEALTH OF PENNSYLVANIA STATEMENT OF FINANCIAL AFFAIRS OF THE GENERAL ASSEMBLY YEAR ENDED JUNE 30, 2018 CONTENTS INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENT AND
More informationDEPARTMENT OF REVENUE STATE OF LOUISIANA
DEPARTMENT OF REVENUE STATE OF LOUISIANA MANAGEMENT LETTER ISSUED DECEMBER 15, 2010 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT
More informationOffice of the Clerk of Circuit Court Anne Arundel County, Maryland
Audit Report Office of the Clerk of Circuit Court Anne Arundel County, Maryland September 2007 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and
More informationA Bill Regular Session, 2011 SENATE BILL 621
Stricken language will be deleted and underlined language will be added. Act 0 of the Regular Session 0 0 0 State of Arkansas th General Assembly A Bill Regular Session, 0 SENATE BILL By: Joint Budget
More informationArkansas Municipal League. Uniformed Personnel Leave for Arkansas Municipalities
Arkansas Municipal League Uniformed Personnel Leave for Arkansas Municipalities «ARKANSAS MUNICIPAL LEAGUE«GREAT CITIES MAKE A GREAT STATE May 2018 Table of Contents Introduction...4 Fire Department Leave...5
More informationACEQUIA DEL ALTO DEL NORTE
MACIAS, GUTIERREZ & CO., P.C. CERTIFIED PUBLIC ACCOUNTANTS ESPANOLA, NEW MEXICO www.mgandc.com STATE OF NEW MEXICO Independent Accountants Report on Applying Agreed-Upon Procedures (Tier 3) Year Ended
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA HERTFORD COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT WINTON, NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR HERTFORD COUNTY CLERK OF SUPERIOR
More informationState of New Mexico Acequia del Monte del Rio Chiquito 2017 Tier 3 Agreed Upon Procedures Report December 31, 2017
State of New Mexico December 31, 2017 Table of Contents Official Roster... 1 Independent Accountant s Report on Applying Agreed Upon Procedures... 2 Statement of Capital Outlay Award..5 Schedule of Findings
More informationO L A. Metropolitan Sports Facilities Commission Year Ended December 31, 2003 OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Metropolitan Sports Facilities Commission Year Ended December 31, 2003 MAY 20, 2004 04-21 Financial Audit Division
More informationVFD Audit November Building 1, Room W Kanawha Boulevard, East Charleston, WV Phone: (304) Fax: (304)
VFD Audit November 2015 West Virginia Legislature Joint Committee on Government and Finance Legislative Post Audit Division Aaron Allred, Legislative Auditor Denny Rhodes, Director Building 1, Room W-329
More informationEXEMPT (Reprinted with amendments adopted on April 10, 2013) FIRST REPRINT A.B Referred to Committee on Government Affairs
EXEMPT (Reprinted with amendments adopted on April, ) FIRST REPRINT A.B. ASSEMBLY BILL NO. ASSEMBLYMEN NEAL, HORNE; AND DALY FEBRUARY, JOINT SPONSOR: SENATOR ATKINSON Referred to Committee on Government
More informationDepartment of Public Safety and Correctional Services Central Region Finance Office
Audit Report Department of Public Safety and Correctional Services Central Region Finance Office August 2012 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA BURKE COUNTY CLERK OF SUPERIOR COURT FINANCIAL RELATED AUDIT APRIL 2013 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR BURKE COUNTY CLERK OF SUPERIOR COURT MORGANTON,
More informationO L A STATE OF MINNESOTA
OFFICE OF THE LEGISLATIVE AUDITOR O L A STATE OF MINNESOTA Financial Audit Division Report Department of Human Rights Fiscal Years 2002 through 2004 MARCH 24, 2005 05-22 Financial Audit Division The Office
More informationCHARLES L. FRALEY, III CLERK OF THE CIRCUIT COURT OF THE COUNTY OF GILES REPORT ON AUDIT
CHARLES L. FRALEY, III CLERK OF THE CIRCUIT COURT OF THE COUNTY OF GILES REPORT ON AUDIT FOR THE PERIOD OCTOBER 1, 2008 THROUGH DECEMBER 31, 2009 T A B L E O F C O N T E N T S Pages AUDIT LETTER 1 COMMENTS
More informationMEMORANDUM OF UNDERSTANDING FOR (SCHOOL YEAR) BETWEEN THE (NAME OF AUTHORIZING ENTITY) AND (NAME OF CHARTER SCHOOL OR CONTRACTING ENTITY)
MEMORANDUM OF UNDERSTANDING FOR (SCHOOL YEAR) BETWEEN THE (NAME OF AUTHORIZING ENTITY) AND (NAME OF CHARTER SCHOOL OR CONTRACTING ENTITY) This Agreement is executed by and between the Board of Trustees
More informationA Bill Regular Session, 2017 HOUSE BILL 1084
Stricken language will be deleted and underlined language will be added. 0 State of Arkansas st General Assembly A Bill Regular Session, HOUSE BILL 0 By: Joint Budget Committee For An Act To Be Entitled
More informationd. Pinellas County, Florida Annual Financial Report for the Fiscal Year Ended September 30, 2010.
AGENDA ITEM # 2 May 24,2011 2. REPORTS TO BE RECEIVED FOR FILING a., Clerk of the Circuit Court, Report No. 2011-03 dated April 6, 2011-2010 Annual Summary Report of Random Audits of the County's Annual
More informationBLUE STAR MOTHERS OF AMERICA, INC FINANCIAL POLICIES
BLUE STAR MOTHERS OF AMERICA, INC. 2016-2017 FINANCIAL POLICIES Blue Star Mothers of America, Inc. (BSMA) strives for transparency for our membership in all of our financial dealings. It is incumbent upon
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA BURKE COUNTY CLERK OF SUPERIOR COURT MORGANTON, NORTH CAROLINA FINANCIAL RELATED AUDIT JUNE 2017 STATE OF NORTH CAROLINA Office of
More informationOffice of Administrative Hearings
Audit Report Office of Administrative Hearings March 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related follow-up correspondence
More informationInternal Controls and Compliance Audit. July 2012 through March 2015
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp O L A OFFICE OF THE
More informationACEQUIA MESA DEL MEDIO
MACIAS, GUTIERREZ & CO., P.C. CERTIFIED PUBLIC ACCOUNTANTS ESPANOLA, NEW MEXICO www.mgandc.com STATE OF NEW MEXICO Independent Accountants Report on Applying Agreed-Upon Procedures (Tier 3) Year Ended
More informationJefferson County Policies & Procedures
Jefferson County Policies & Procedures Policy Name: Purchase Order and Invoice Policy Approved: Rev 01 17 2019 Gordon / Dougherty / Policy Number: 305 Author: Shadle/ Grove Previous Version approved Associated:
More informationThe Legislative Audit Advisory Commission of the Commonwealth of Pennsylvania Fiscal Year Ended June 30, 2013 With Report of Independent Auditors
A UDIT OF THE STATEMENT OF FINANCIAL AFFAIRS OF THE GENERAL ASSEMBLY OF THE COMMONWEALTH OF PENNSYLVANIA The Legislative Audit Advisory Commission of the Commonwealth of Pennsylvania With Report of Independent
More informationINDEPENDENT ACCOUNTANTS REPORT ON APPLYING AGREED-UPON PROCEDURES
INDEPENDENT ACCOUNTANTS REPORT ON APPLYING AGREED-UPON PROCEDURES Secretary of State of Ohio Republican Executive Committee Adams County 323 N. Market St. West Union, Oh 45693 We have performed the procedures
More informationState Compliance Supplement for Auditing County Boards of Education in the State of West Virginia
State Compliance Supplement for Auditing County Boards of Education Requirements and for the 2015-16 Fiscal Year Office of School Finance West Virginia Board of Education 2015-2016 Michael I. Green, President
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA SWAIN COUNTY CLERK OF SUPERIOR COURT BRYSON CITY, NORTH CAROLINA FINANCIAL RELATED AUDIT OCTOBER 2015 STATE OF NORTH CAROLINA Office
More informationOffice of the Attorney General
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA FINANCIAL AUDIT DIVISION REPORT Office of the Attorney General Internal Controls and Compliance Audit January 2011 through June 2013 December
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA FISCAL CONTROL AUDIT REPORT OF SAMPSON COUNTY CLERK OF SUPERIOR COURT CLINTON, NORTH CAROLINA FOR THE PERIOD JULY 1, 2002 THROUGH DECEMBER 31, 2002 OFFICE OF THE STATE AUDITOR RALPH
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA GASTON COUNTY CLERK OF SUPERIOR COURT FISCAL CONTROL AUDIT GASTONIA, NORTH CAROLINA OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT, JR., CPA, CFP STATE AUDITOR GASTON COUNTY CLERK
More informationSTATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK June 6, 2014
THOMAS P. DiNAPOLI COMPTROLLER STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK 12236 GABRIEL F. DEYO DEPUTY COMPTROLLER DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY
More informationUTPB STEM Academy Legal Policy Framework
UTPB STEM Academy Legal Policy Framework Module 100: Financial Operations Charter Board Policy for UTPB STEM ACADEMY Texas Charter Schools Association, 2014. All rights reserved. 100.020. ANNUAL OPERATING
More informationDIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY REPORT OF EXAMINATION 2017M-226. Town of Bethany. Town Clerk Fees MARCH 2018
DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY REPORT OF EXAMINATION 2017M-226 Town of Bethany Town Clerk Fees MARCH 2018 Contents Report Highlights............................ 1 Town Clerk Fees.............................
More informationProcedures for Development of State Aid Construction Projects for Cities
Procedures for Development of State Aid Construction Projects for Cities S TAT E A I D CITY STR EET P R O G R A M July 2016 Table of Contents THE STATE AID STREET PROGRAM.... 2 THE STATE AID STREET COMMITTEE....
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
CurrituckCurrituck STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA CURRITUCK COUNTY CLERK OF SUPERIOR COURT CURRITUCK, NORTH CAROLINA FINANCIAL RELATED AUDIT JUNE 2018 STATE OF NORTH
More informationROY C. MAYO, III CLERK OF THE CIRCUIT COURT FOR THE COUNTY OF AMHERST
ROY C. MAYO, III CLERK OF THE CIRCUIT COURT FOR THE COUNTY OF AMHERST REPORT ON AUDIT FOR THE PERIOD OCTOBER 1, 2013 THROUGH MARCH 31, 2015 Auditor of Public Accounts Martha S. Mavredes, CPA www.apa.virginia.gov
More informationNEW YORK STATE RELIABILITY COUNCIL, L.L.C. ( NYSRC ) POLICY NO. 3-7 ACCOUNTING PROCEDURE
NEW YORK STATE RELIABILITY COUNCIL, L.L.C. ( NYSRC ) POLICY NO. 3-7 ACCOUNTING PROCEDURE 1.0 Introduction This document explains the NYSRC procedures associated with the handling of receipts, disbursements,
More informationBy-Laws of Sarah Adams Elementary School Parent/Teacher Organization (PTO)
By-Laws of Sarah Adams Elementary School Parent/Teacher Organization (PTO) Article I Name Sarah Adams Elementary School Parent/Teacher Organization (PTO) Article II Recognition of Existence The Sarah Adams
More informationState of New Mexico Acequia del Monte del Rio Chiquito 2016 Tier 3 Agreed Upon Procedures Report December 31, 2016
State of New Mexico Acequia del Monte del Rio Chiquito December 31, 2016 Table of Contents Official Roster... 1 Independent Accountant s Report on Applying Agreed Upon Procedures... 2 Statement of Capital
More informationA Bill Regular Session, 2017 HOUSE BILL 1247
Stricken language will be deleted and underlined language will be added. Act 000 of the Regular Session 0 State of Arkansas st General Assembly As Engrossed: H// A Bill Regular Session, HOUSE BILL By:
More informationFairview Fire District 258 Violet Avenue Poughkeepsie, NY Disbursement Policy & Procedure
Fairview Fire District 258 Violet Avenue Poughkeepsie, NY 12601 Office: (845) 452 7453 Station: (845) 452 8770 Fax: (845) 452 0552 Introduction Disbursement Policy & Procedure In order to ensure that tax
More informationACADIA PARISH POLICE JURY
ACADIA PARISH POLICE JURY ADVISORY SERVICES REPORT ISSUED AUGUST 5, 2009 LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397 LEGISLATIVE AUDIT ADVISORY COUNCIL
More information