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City council welcomes new members

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Annual audit reveals two minor deficiencies

By Sharon Graves

Carrollton City Council welcomed three new members to their ranks, as they met in regular session Monday, Jan. 11.

Adam Raker and Tammy McBurney were elected in November filling seats vacated by Christen Brock, who chose not to run again  for personal reasons, and Bill Welty, who had been appointed.  

Welty was appointed by Mayor Dwight Louden on June 23 to fill a vacancy created when then-councilman David Wilhoite was named county coroner to replace the late Jimmy Dunn. Wilhoite was elected to council in 2007.

Also joining the new council were Carroll County High School juniors Angela Wood and Will Yager. They are replacing seniors Christin Stoops and Kory Brocious, who have served for the past year. Wood was present but Yager, a member of the Panthers varsity basketball team, was unable to attend because of a schedule conflict. The teens are non-voting members of council.

“I’d like to thank the council for a wonderful year and I will never forget it,” Stoops said.

Annual audit presented

Jerilyn Zapp, of Raisor, Zapp and Woods, certified public accountants appeared before the council to review the audit for the year ending June 30,2008.

The audit reports that city records are in excellent shape and the city is fiscally sound. The city’s net assets increased 8.6 percent from the previous year, totalling $31 million.  

Zapp did report two deficiencies in the audit, as defined by Government Auditing Standards. She explained to the council that both deficiencies are common among small cities, and are practically unavoidable without going to great expense.

First, she said there is a lack of cross-training and checking procedures in the mayor’s office for some administrative positions.

“Sometimes with small staff sizes, cross-training is often difficult,” Zapp said.  Ideally, individuals in the office should be trained in bookkeeping and accounting processes to ensure funds or physical assets are not misused or lost.  

Without cross-training, timely recording, processing, summarizing or reporting of financial data could be limited. The audit recommends the city cross-train for all positions. Council concurred.

The second deficiency, Zapp said, is based on how the city reports certain types of long-term depreciation of assets.  These statements are not kept by the city, but are generated by Zapp’s firm. Therefore, they are not entered into the city’s general ledger or financial reports.

Zapp said the problem is not a real deficiency in her eyes, but is considered an automatic deficiency by the government. Zapp said this problem, too, is not unusual for cities similar in size to Carrollton. Like other cities, Carrollton outsources the work rather than hire more personnel or add the task to an existing staff member.

The audit did not recommend any change to this procedure, but Louden agreed that he would ensure his staff would work to improve it’s overall knowledge of all accounting procedures.

Zapp said the audit found no instances of noncompliance.

Appointments made

Council OK’d several appointments to city boards and commissions.

Tony Gossom was appointed to fill one of two vacancies on the Board of Adjustments; his term ends Dec. 31, 2012.  

Barry Brown and Sam Burgess were reappointed to the Planning and Zoning Commission; Councilman Dean Miller Jr. was named as the ex-officio member.  All three terms expire in December 2012.

One position on P&Z remains open, and Louden said he has spoken with several possible candidates. So far, he said, no one has accepted the position.    

Two appointments were made to the Carrollton/ Carroll County Tourism Board. Amy Alsup of General Butler State Resort Park was named to represent area restaurants on the board; Councilman Kevin Craig was named to represent the Carroll County Chamber of Commerce Both terms end Dec. 31, 2011.

Bill Osborne and Greg Goff were appointed to the PEAK Trust, with both terms ending Aug. 31, 2010.  “The PEAK Trust has been finalized and we won’t be buying or selling any more gas, but we do have some distribution of funds, so we need to fill those positions,” Louden said.

PEAK, the Public Energy Authority of Kentucky, is an organization of cities across Kentucky who operate as a consortium to buy natural gas in bulk to help keep costs low for residents and customers.

Jim Fothergill and Myrtle Murray were appointed to the Urban Forestry Commission; those terms end Dec. 31, 2011.