For the second time this month, the Antelope County Board of Commissioners will meet at the Neligh American Legion Club for the regular meeting.
One item on the agenda for Tuesday, Feb. 13 includes a response by Sheriff Robert Moore to the county's audit report, discussed at the Jan. 8 meeting.
Following an audit of the county's books by the Nebraska State Auditor's office for fiscal year ending June 30, 2018, a report was sent to the commissioners and an APA report was posted to the state auditor's website on Nov. 5.
The management letter accompanying the audit notes issues with procedures of the county sheriff's office including:
~An unexplained cash long of $4,048 on June 30
~Some civil process fees were not remitted to the county
~Accounts receivable, totaling $4,211, dating back to 2010, remain uncollected
~$52 withdrawn from the sheriff's bank account for the purchase of new checks were not submitted to the county board
~Fee collections not remitted to the county in a timely fashion
~Fees totaling $3,900 were not submitted to the county by September 20, 2018. Those fees included work release from September through December 2016 in the amount of $2,500; DARE donation, from September through October 2016 and April 2017 in the amount of $200 and Social Security Incentive throughout the fiscal year in the amount of $1,200
~Detailed inmate balances could not be provided, nor was there documentation of cash-on-hand in the office as of June 30, 2018
~The bank account holding commissary funds was not properly reconciled each month, resulting in a negative balance and $8 in overdraft fees
~Expenses incurred by the county sheriff were not filed with the county clerk within 90 days
~Petty cash was not reconciled to the authorized amount during the fiscal year. Expenses of $19 were not properly claimed
~$14 was spent on holiday cards from the petty cash fund, which is not a reasonable petty cash expense
~During a surprise cash count of the petty cash, the fund was $43 short.
The auditor recommended procedures be implemented to ensure office assets are in agreement with liabilities, money collected is remitted to the county, accounts receivable are actively pursued, bank charges are claimed for timely reimbursement, inmate balances and other office funds are documented, bank balances are reviewed to ensure no overdraft fees, public funds are not expensed improperly, claims are filed within 90 days and the petty cash fund is reconciled.
During the Jan. 8 meeting, Moore told the commissioners that several items listed in the report had been corrected and a count of the money, later in the day following the departure of the auditors from the office, was correct, and notification provided to the state office. He said some of the outstanding accounts receivable dated back to a time before he was elected to the office.
Prior audit reports are available on the state auditor's website.