Landfill, sheriff make auditor’s no-no list

State auditors cited the county sheriff’s office and landfill in a recent performance audit for 2008.

In a letter written to commissioners Dec. 9, 2009, auditors cited the landfill for accounting procedures that left open the possibility that payments could be stolen and criticized the sheriff for improperly managing policing contracts with Tekoa and Albion.

The auditor’s letter surfaced Monday when public works staffers discussed the letter at the commissioners’ session.

The letter targeted problems with the sheriff’s contracts to provide policing to Tekoa and Albion.

Auditors found several of the sheriff’s contracts had not been approved by county commissioners. They also noted the sheriff was charging towns different hourly rates and had no documentation for how those rates were figured.

Myers told the Gazette Tuesday law does not require commissioners to sign off on such agreements. Language in the contracts did say commissioners approve them, but, Myers said, there is no requirement that they do so. He added the auditors affirmed his position after he received the letter.

Myers said he will amend future contracts to eliminate the mention of commissioners.

He added the contracts for Tekoa and Albion were not as different as auditors stated.

Tekoa in 2008 reduced its police coverage to 20 hours per week which changed its contracted rate.

In 2007 the city paid $82,215. For 2008, Tekoa paid $63,987 to the sheriff’s department for policing after the city dropped its level of protection to accommodate sinking revenues.

Myers said the contract was reduced by a percentage based on the hours of policing. That mathematical equation produced a difference of about $.25 in the hourly rate each town paid.

For 2009, 2010 and 2011, Tekoa and Albion will each pay $43,856 for 20 hours of weekly policing from the sheriff’s office.

Myers said he plans to meet with commissioners to discuss the results of the audit and what he has done to correct the problems.

Public Works Director Mark Storey and Landfill Manager David Nails briefed county commissioners on the landfill issues Monday afternoon.

Auditors said the computerized system that tracks payments from customers is often shut down an hour before the landfill closes. New computer windows are pulled up to record subsequent transactions, but the time between the close of the previous window and the next transaction cannot be accounted for.

The auditor’s report said that presents the possibility that cash payments could not be entered.

Nails said that never happened, but agreed the system presents that possibility. He explained the till is closed down so the day’s books can be completed before close of business.

Storey said the landfill’s computer system is not capable of time-stamping the ledger between the shut down of the day’s till and subsequent entries.