A state audit of agreed upon procedures of the Whitley County PVA’s Office has turned up no significant issues.
The audit by Kentucky Auditor of Public Accounts Mike Harmon looked at 11 procedures, and only four of those findings prompted a response from Whitley County PVA Ronnie Moses.
One procedure determined if the PVA had a receipts ledger, a disbursements ledger, and if he reconciled bank records to his books each month. It also re-performed the year-end bank reconciliation (June 30, 2016) for all bank accounts to determine if amounts were accurate. The county and state’s fiscal year ends on June 30.
The auditor’s finding was that the PVA had a receipts and disbursements ledger, and conducted monthly bank reconciliations. However, the June 30, 2016 bank reconciliation was not accurate and the PVA did not include the Qpublic bank account.
“Assumed that presenting account was adequate. We will create a separate ledger in accordance to revenue procedures,” Moses response read.
Another procedure was to confirm all payments by the city to the PVA, and compare recorded city receipts to confirmed payment amounts obtained from city governments. It also reviewed the list of city receipts for completeness.
The auditor’s finding is that cities did not make payments to the PVA during the period of July 1, 2015 through June 30, 2016.
“We have mailed out multiple invoices with no response,” Moses response read.
A third procedure was to compare the PVA’s final budget to actual disbursements to determine if the PVA overspent in any account series.
The auditor’s findings were that the final budget was compared to actual disbursements and it was determined that the PVA was within the overall budget but overspent one account series.
“Was not aware. Some items may be misposted and will check in future,” Moses response read.
A fourth procedure was to determine if the PVA’s office was closed any day other than the state’s approved holidays, and, if so, determine if the proper procedures and forms were completed.
The auditor’s finding was that the PVA’s office was closed one day in addition the state’s approved holidays, and that the PVA did not maintain the form or evidence it was sent to the Department of Revenue. However, it was noted that all employees used leave time for this day.
“Will make certain that proper forms are submitted in the future,” Moses response read.