The Emmet County Board of Supervisors Tuesday received and approved the audit report for fiscal 2011-12.
Presenting the audit report were Arvin Druvenga and David Schmidt of Winther, Stave & Co.
Druvenga noted $12,000 in receipts that had not been recorded in the financial statement which would be recorded as received for 2013 rather than 2012. He noted no major deficiencies, though, with everything property recorded.
Druvenga again noted a lack of internal controls - a repetition from the prior year. That consisted of a lack of adequate segregation of duties. He also suggested some of the sheriff's accounts could be transferred to the treasurer's office since funds were not needed on an urgent basis.
Druvenga noted one instance when board minutes did not indicate when a closed session had concluded, once when votes were not recorded and one instance when claims published were the same as the month prior.
There were no areas overexpended and in the three years revenues exceeded expenditures, Druvenga said.
Emmet County audit report released
Winther, Stave & Co., LLP has released an audit report on Emmet County for the year ended June 30, 2012.
The county had local tax revenue of $15,919,158 for the year ended June 30, 2012, which included $660,743 in tax credits from the state. The county forwarded $11,378,644 of the local tax revenue to the townships, school districts, cities, and other taxing bodies in the county.
The county retained $4,540,514 of the local tax revenue to finance county operations, a 4.6 percent increase from the prior year. Other revenues included charges for service of $319,165, operating grants and contributions of $1,539,958, capital grants and contributions of $498,961, unrestricted grants and contributions of $1,892,982, unrestricted investment earnings of $19,389, and other general revenues of $272,905.
Expenses for county operations totaled $8,747,581, a 3.4 percent increase from the prior year. Expenses included $2,865,684 for roads and transportation, $1,763,322 for mental health, and $1,559,005 for public safety and legal services.
A copy of the audit report is available for review in the Emmet County Auditor's Office, in the office of Auditor of State, and on the Auditor of State's web site at http://auditor.iowa.gov/reports/reports.htm.
The board approved the audit report and also approved Jennifer E. Sylvester as medical investigator.
The board also approved allocating $2,500 from local option sales tax money to the Emmet County Driftbusters for purchase of a snow groomer.