By BOB GIBBINS
State auditors have filed their statutory report for March 31, 2009, on the Cherokee County treasurer’s office, pointing out one issue.
The brief report was made available online this week. A letter from State Auditor Steve Burrage to Cherokee County commissioners states the auditors want to express their appreciation for the assistance and cooperation extended to the office “during the course of the engagement.”
There was one finding in the report, concerning a negative balance in the general ledger. The report states that on March 31, the Help-In-Crisis fund had a cash balance deficit of $3,818.83. It also states negative balances on the county’s funds indicate expenditures are being incurred before being properly encumbered.
The state auditor’s office has recommended the treasurer’s office verify cash is available in the fund prior to the registration of warrants. Auditors also recommend actual expenditures be limited to the amount of cash fund balance on hand.
Cherokee County officials responded to the finding by stating the negative balance is due to the time frame in getting the grant funds and the seven-day limited time for making the expenditures.
The treasurer’s office has said they will work with the county clerk’s office to change procedures to correct the problem.
