Daviess County Commissioners Discuss State Board of Accounts at Meeting Tuesday

At what level should a short fall in accounts trigger a report to the State Board of Accounts?  That was the question that generated most of the discussion at Tuesday morning’s meeting of the Daviess County Commissioners.  Currently, Daviess County deals with discrepancies under $5,000 internally, without involving the SAB.  This amount covers both cash accounts and non-cash inventory.  But a new State mandate requires a separate threshold for cash accounts and for non-cash inventory.   County Auditor Patty Ball and County Treasurer Elaine Wellman told the Commissioners that a $500 threshold might be too low, in light of the cost of the manpower needed to report the discrepancies and said a $1,000 level might be more realistic.   The Commissioners approved a policy establishing the threshold at $1,000 in cash accounts and $4,000 for non-cash inventories.   Along with the Materiality Policy, the Commissioner approved the use of Umbaugh and Associates to review the County’s internal controls.

In other business, the Commissioners approved the use of a county credit card with a $1,000 limit, by Adult Protective Services and approved having 2016’s county ordinance codified and made available on the Internet by American Legal.

At the end of the meeting, County Engineer Jason Heile (pronounced high-lee) and Highway Superintendent Phil Cornelius told the Commissioners that work on CR 900 E is on schedule and discussed planned uses for the Community Crossing Grant Fund.