Roosevelt county manager stresses audit improvements

PORTALES — County Manager Amber Hamilton stressed improvement as she addressed Roosevelt County commissioners on the county’s 2016 audit report.

“It has been phenomenal to see the way this team has worked together, and I think you all will see that,” Hamilton told commissioners during their final meeting of the year on Tuesday.

Hamilton said county officials and auditors wanted to “get down into the details, and we really wanted them to find everything.”

Hamilton said that 11 of the 14 findings from the 2015 fiscal year audit were resolved this year, “which is typically unheard of, I’m told, even by the state auditor himself. So we’ve made huge strides in correcting that, and it’s definitely been a team effort.”

The following were deficiencies found in the 2015 audit that were remedied for the 2016 audit, according to Hamilton:

n Deficiencies in internal controls were reduced from a “material weakness” (the highest deficiency level) to a “significant deficiency.”

n An issue with the clerk’s office and sheriff’s office regarding past collections was resolved.

Hamilton said Lt. Javier Sanchez with the sheriff’s office was diligent in correcting a problem with documenting fleet cars and exception reports.

n “Gross receipts taxes were the other substantial issue,” Hamilton said, “and we just missed recording the two months prior.”

n Improper recording of travel and per diem has also been resolved.

n Improper preparation and submission of Public Employees Retirement Association reports.

“They were all in,” Hamilton said, “but they were not matching.”

Hamilton said the 2015 audit year was tough all around, but it showed the county’s ability to solve problems.

“We had a long year filled with a lot of corrective plans; we really enhanced a lot of services; we worked on internal controls; we had multiple ‘significant deficiencies’, ‘material weaknesses’ and our audit report was just ‘qualified’, so it was a tough year,” Hamilton said of the 2015 audit year. “What’s awesome about your county, Gentlemen (commissioners), is as soon as they learn what they need to work on, your team is very, very willing to make those changes.”

The following were findings in the 2016 audit:

n Deficiencies in Internal Control Structure Design, Operation and Oversight — Significant Deficiency

“The county is in the process of implementing a comprehensive documented internal control structure,” the report reads. “However, we noted ... areas in which the county does not have sufficient key internal controls in place.”

n Accounts Receivable Cutoff — Material Weakness

“We noted that the county incorrectly excluded the June accrual of GRT ... In addition, it was determined during audit procedures performed over grants receivable that $548,479 in grant revenues were incorrectly excluded from the 2015 financial statements.”

Hamilton said Tuesday this was resolved through training with the treasurer’s office.

n Inadequate Documentation for Travel and Per Diem Expenditures — finding that does not rise to the level of a significant deficiency

The county’s travel and per diem policy does not follow the state statute regarding returns from overnight travel and their travel request forms did not allow for accurate calculations of partial day reimbursements, according to the report.

n Untimely Preparation and Submission of PERA and RHC Reports — other noncompliance/finding that do not rise to the level of a significant deficiency

“It was noted that in three out of 12 months, PERA and RHC reports were not submitted by the regulatory due date,” the report said.

The report stated that all four deficiencies were being addressed.