Auditors advise more oversight

By Staff
City gets a clean bill of financial health, but some changes in store
Leada Gore, Hartselle Enquirer
Questions about garbage deposits and the city landfill have occupied much of the discussions about Hartselle's recent audit. However, there were several other items upon which the auditors felt the city could improve.
The audit was conducted by the Decatur firm of Tucker, Scott, Brand and Wates.
One of the areas of concern was the city's supervision of cemetery board funds. The cemetery board is appointed by the city council and maintains its own checking account. Auditors said the city should be receiving monthly financial reports from the board and the accounts should be included in the annual review.
Auditors recommended the city clerk assume control of the board's finances, in order to maintain better records for the city.
On the city's operational side, auditors recommended more segregation and rotation of duties among municipal workers. Auditors recommended that duties such as receiving and recording money and reconciling bank statements should be rotated as much as possible.
Procedures for the documentation of payroll could also be improved, auditors said. They recommended approved salaries, steps and grade changes be included in personnel files. The files should be reviewed periodically to make sure all employees are receiving the proper salary and benefits.
Auditors also recommended reviewing the control and procedure policy for handling grants. They advised the city clerk be responsible for maintaining and documenting all grants and maintaining separate folders for all grants.