Jackson County Commission Meeting

The Jackson County Commission meets on the second floor in court Room #1 on the 2nd and 4th Monday of each month at 4:30PM. The County Commissioners from left to right: Mr. Jack Smith, Mr. Jack Allen, Ms. Sadie Bias, Mr. Gaylen Stone, Mr. Horrace Clemmons.
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1) Public Comment from citizens: a)Mr Carl Barnes, the new Jackson County Park Manager spoke about the Catfish Festival on May 16, approval was given for a $1000 contribution to the Festival. b) Ms. Ellen O'Connor made a presentation and presented questions to the commission concerning the County Commission Audits ending in 2006 and 2007. Ms. O'Connor requested a detailed General Ledger Report for the 2006-2007 year. Ms. O'Connor also requested specific income statements for Oct-Dec 2008. Ms. O'Connor had completed the county official request form for the records. 2) There were 11 items on the consent agenda approved. 3) New Business: A motion was made and approved to place speed bumps in Hollywood on Bob Haas Road. The Town of Hollywood will reimburse the County for the work. 4) The Commission adjourned into an Executive Session. This item was not on the Agenda, the Session lasted for about 40 minutes and apparently involved a disciplinary action concerning a member of the County Public Works. A request was put forward by the County Engineer to suspend the employee for 80 hours, the Commission approved the request.

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UPDATE: Feb. 24, 2009-The following document is Ms. O'Connors questions she submitted to the County Commission.

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Jackson County Audits 05-06 and 06-07
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I would like to address the following quote from the 06-07 audit report: "According to the report auditors found that procedures were not in place to ensure that the capital assets listing was accurately maintained. A reconciliation of capital outlay expenditures and additions to capital asset inventory was not performed. Also, some capital asset purchases were coded as non-capitalized items." The audit itself further stated: "After adjustments, capital assets appear to be fairly stated."
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When going back to the 05-06 audit report, it is clear that this statement has been written for 3 years under Status of Prior Audit.
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My questions are:
-Who makes the adjustments during the audit itself?
-Who is responsible and accountable for the data entries into the computerized book keeping system?
-What type of education background does the person in charge of all the data entry have?
-Is this person familiar with the terms: Capital Assets Listing, Capital Outlay Expenditures, Capital Asset Inventory, and the proper coding for non-capitalized items?
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In 05-06 "cash with Fiscal Agent was understated by $66,734.83."
In 06-07 "cash with Fiscal Agent was understated by $42,517,85."
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The reports for each year state these dollar amounts:
-"Debit service expenditures were understated by $299,857.50" for 06-07.

- In 05-06 "debit service expenditures were understated by $298,500.00."
-"Intergovernmental revenues were understated by $36,763.00." for 06-07 audit.

- In 05-06 "Intergovernmental revenues were understated $33,352.00."
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My questions are:
-What does "understated " mean and why were they understated?
-Is this a good business practice?
-Why do these statements continue to appear?