Annual audit and setting of the 2007 county budget
The Haakon County Commissioners held a special meeting on Thursday, September 21.
They were apprised of the state's audit report on the Haakon County bookkeeping for 2005. The commissioners also set the proposed 2007 county budget.
Dave Schlosser of the State Auditing Department found two violations in the 2005 accounts.
The first written notice was, "The unreserved, undesignated fund balance of the General Fund exceeded the maximum allowed by South Dakota Codified Laws by approximately $172,000 as of December 31, 2005 resulting in unnecessary taxation. This is the third consecutive audit report in which this finding has appeared." The state auditor's recommendation was that this fund balance "be limited to 40 percent of the next year's General Fund appropriations as required by SDCL 7-21-18.1."
The second written notice was, "The county purchased two motor graders using a bid from another local government entity that did not comply with competitive bid statutes. The county also did not bid the construction of a public improvement (heating and cooling system), resulting in a lack of assurance that the lowest competitive price was paid for the motor graders and heating and cooling system." The state auditor gave two recommendations for this. The first was "that the utilization of bids from other local government entities for the purchases of supplies and equipment which will equal or exceed $15,000 be executed properly." The second recommendation was that "the construction of a public improvement which will equal or exceed $25,000 be executed properly."
Though not registered as official violations, recommendations were given concerning different items. Some of those are listed below.
"We recommend the general ledger, treasurer records and annual report reflect the operation of the county library. A budget should be adopted for the library building special revenue fund.
"We recommend the minutes correctly reflect contingency and budget supplements. Towards the end of the calendar year the county needs to analyze the budget to determine whether or not there is enough budget authority to incur expenditures."
The auditor recommended some method of recording time worked by county employees - whether that be logged notations or actual time cards - even though many employees are salaried.
Each department should turn in an inventory and subsidiary records to the auditor.
After the audit, the commissioners approved the budget for 2007.
Total appropriations for the general funds are $1,079,202. The road and bridge fund is set for $873,160. The 911 fund is $25,000; emergency management fund is $$20,285; domestic abuse fund is $500; courthouse fund is $11,970 and the library building fund is $7,500.
The total of all these funds for the 2007 budget for Haakon County is $2,017,617.
The Haakon County Commissioners will convene for their next scheduled monthly meeting at 9:00 a.m. on Tuesday, October 3, in the second floor meeting room in the Haakon County courthouse.