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Jefferson County, other audits disclosed | Arkansas Democrat Gazette

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Jefferson County, other audits disclosed | Arkansas Democrat Gazette


A recently released Arkansas Legislative Audit report disclosed multiple discrepancies within Jefferson County, the Pine Bluff School District, and the city of Altheimer. Made public last week by the legislative auditor to the Legislative Joint Auditing Committee, Governor Sarah Huckabee Sanders and several state legislators, management letters highlighted key findings from the audit.

The legislative auditor issued a report for the period ending Dec. 31, 2022, to Jefferson County officials and Quorum Court members. The county officials in office during the period included: County Judge Gerald Robinson, Treasurer Vonysha Goodwin; Sheriff Lafayette Woods Jr.; Tax Collector Tony Washington; County Clerk Shawndra Taggart; Circuit Clerk Flora Cook; Assessor Gloria Tillman; District Court Clerk Division 1 Brooke Stayton and Circuit Judge Juvenile Division Earnest Brown Jr.

Three findings were mentioned under the County Judge section of the audit report. The first one was the Quorum Court entered executive session during the meeting held on Dec. 12, 2022 to review the 2021 audit in noncompliance with Arkansas Code Section 25-19-106. Also, the applicable meeting minutes did not document the review of the audit and accompanying findings, in noncompliance with Section 10-4-418.

The letter notes a similar finding was issued in a prior report.

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The second finding dealt with Section 14-16-106, which requires a notice of public auction to be published in a newspaper having general circulation in the county for any personal or real property to be sold at public auction and be approved by court order setting forth the description of the property sold, the name of the purchaser, the terms of the sale, the proceeds of the sale have been deposited with the county treasurer and the funds to which proceeds credited. The letter states that in 2022, the county sold road department tow trucks and a street sweeper at a public auction without advertising and including the required information in the court order.

The last finding listed on the audit was on March 8, 2021, the county received bids totaling $376,650 for a road project but invoiced amounts for the project completed in May 2022 totaling $415,011, exceeding the bid by $38,361.

A finding under the Sheriff’s Department included funds of $207,313 that were restricted for sheriff communication purposes were expended for food purchases, in noncompliance with Section 21-6-307.

The letter issued to the Pine Bluff School District and its school board members addressed the findings from the audit conducted for the fiscal year ending June 30, 2023.

The letter highlighted various items that had been brought to the attention of the auditors during the audit process. These matters were previously discussed with district officials during the audit fieldwork and the exit conference.

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The first finding was during the examination of bank reconciliations. It was noted the district’s operating bank account was unreconciled during the 2023 fiscal year with unexplained variances ranging from $60,446 to $3,734 and as of June 30, 2023, there was an unreconciled variance of $60,446.

The letter states during their review of receipts the following deficiencies were noted:

Receipts were not always issued when revenues were received and were not entered into the general ledger in a timely or accurate manner. It was noted revenue of $5,230,846 was receipted and recorded.

Cash/check composition was not always indicated.

In the audit examination of payroll expenditures the following was noted:

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Two employees’ employment contracts were not provided; therefore proper payment could not be determined.

One employee’s contract did not agree to the approved salary schedule resulting in an overpayment of $699.

One employee was not paid according to their employment contract and stipend resulting in a $7,853 underpayment.

One employee’s contract did not agree to the approved salary schedule resulting in an underpayment of $2,900. This same employee was overpaid for additional duties by $95 for a net underpayment of $2,805.

Two certified teachers were not properly licensed.

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According to the letter similar findings were reported in a previous audit.

The letter states that the Arkansas Department of Education and proper accounting procedures require proper maintenance of capital asset records. While performing capital asset procedures, the following deficiencies were noted:

Five equipment assets with a cost exceeding $1,000 were not added to the district’s capital asset listing.

Two construction projects completed during the year were not added to the district’s capital asset listing.

Four out of 10 assets selected for inspection could not be located.

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The district failed to properly update the capital asset records including assets from the annexation of Dollarway School District on July 1, 2021.

Similar findings were reported in a previous audit as the above as well.

Other findings from December 2022 to February 2023 include two unauthorized withdrawals totaling $18,820 that cleared the district’s bank account. District personnel discovered the unauthorized withdrawals upon reviewing the affected bank and all funds were recovered from the bank.

The district also discovered, which was verified by the legislative audit, gross salary overpayments totaling $74,110 to former employees for the fiscal year 2023. As of the report date, $5,253 has been reimbursed to the district.

The city of Altheimer underwent an audit for its fiscal years ending Dec. 31, 2022, and Dec. 31, 2021. The audit findings were addressed to the following officials: Mayor Zola Hudson, Recorder/Treasurer Doris Hudson-Gaddy, and District Court Clerk Jeanetta McClinton.

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The audit report covered the city’s noncompliance with specific state laws related to general and district court accounting, budgeting, purchasing, and investing and depositing public funds. The audit identified the following discrepancies:

Under the Mayor’s section of the audit, the city paid $1,325 to the mayor’s spouse for labor without an authorizing ordinance, in conflict with Section 14-42-107.

Notated under the Mayor/Recorder/Treasurer section of the letter, the city’s bank accounts were under-collateralized by $590,610 on Dec. 31, 2022, in noncompliance with Section 19-8-107.

The letter goes on to say the city filed an insurance claim related to damages to city property incurred on Jan. 26, 2022. The insurance company paid $10,010 on April 6, 2022, to settle the claim. The itemized list of costs to the city included labor and administrative fees for individuals working on the incident. Nonemployees and employees including the mayor, recorder/treasurer and two council members received, as part of the claim settlements, stipends totaling $3,009 on April 28, 2022. The employees had already received payment for hours worked during January and payments to nonemployees were not approved by the City Council. Additionally, the city paid $234 in payroll taxes on the stipends which were not reimbursed by the insurance claims.

Another finding included invoices and supporting documentation was not provided for tested disbursements in 2022 and 2021 of $6,136 and $25,055 in noncompliance with Section 14-59-105. Of those amounts, $4,909 and $284 in 2022 and 2021 were for charges incurred on a credit card. Due to a lack of supporting documentation, the validity of these disbursements could not be determined.

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The last audit of the city’s financial records revealed a failure to accurately report employee compensation on the Internal Revenue Service (IRS) Form W-2. The audit identified unreported income for the mayor ($777), the recorder/treasurer ($777), and another employee ($50).



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Arkansas

Arkansas Rice Update: June 14, 2024 | Stuttgart Daily Leader

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Arkansas Rice Update: June 14, 2024 | Stuttgart Daily Leader


The 11th Arkansas Rice Update of 2024 is available via the link below.

It includes information on conditions, nutrient deficiencies, salt issues, DPS, weed control, and dealing with herbicide injury.

Read the entire Arkansas Update here.

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2024 Miss Arkansas, Camille Cathey, speaks about Saturday night’s victory | Arkansas Democrat Gazette

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2024 Miss Arkansas, Camille Cathey, speaks about Saturday night’s victory | Arkansas Democrat Gazette


When Camille Cathey woke up Sunday morning and looked in the mirror, she had to remind herself that she is Miss Arkansas.

Cathey, 23, of Wynne, was crowned the 2024 Miss Arkansas on Saturday night at the Robinson Center in Little Rock. The title brings with it the privilege of representing the state nationally, a spot in the Miss America contest and a scholarship that will cover the cost of attending the University of Arkansas School of Law in Fayetteville.

“That just goes to show what this organization does for young women,” Cathey said.

Cathey is already having to adapt to her new role. By early Sunday morning, she had participated in her first board meeting, then read over the contract for Miss Arkansas and glanced at the new schedule of events on her calendar.

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While she’s excited to hold the title of Miss Arkansas, Cathey said she has yet to fully realize that she’s accomplished one of her dreams.

Preparation for this moment has taken time and patience. When she was just 6 years old, Cathey was “a diamond” in the Miss America Diamond Mentorship program, the largest scholarship provider for young women in the nation that pairs participants with a mentor. Those in the Diamond Mentorship program are also involved in nightly on-stage performances. In addition, the program introduces young people across the United States to the Miss America organization.

 

Cathey’s participation in the Diamond Mentorship program began in a hair salon, when someone spotted her picture and asked Cathey’s mom if she would consider encouraging her daughter take part in the program. Enticed by the prospect of walking across a stage in a nice dress and spending time with older girls who would serve as mentors, Cathey accepted her mom’s offer.

“From ages 6 to 11, I was in the Diamond program,” Cathey said. “I got to see young girls with dreams turn into women with visions. I remember them just getting down on my level and talking to me like I was the most important person in the room, even though I was probably an obnoxious 10-year-old.”

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The experience changed her, and from that moment on, Cathey said she wanted to be just like the ladies she worked with in the Diamond Mentorship program. They were intelligent, hard-working, beautiful and kind, everything Cathey wanted to be in life.

As soon as she turned 13, Cathey began competing for Miss Arkansas Teen and was awarded the title at age 16. After winning the competition in 2018, the Miss Arkansas Scholarship Program covered the entire cost of Cathey’s undergraduate work at the University of Alabama, where she graduated earlier this year with a degree communication studies.

As Miss Arkansas Teen, however, Cathey’s sights were already set on the Miss Arkansas pageant.

Preparations for that contest, in which Cathey has competed three times, included discipline and hard work. The competition required maintaining physical fitness and a healthy diet, Cathey said. It also included practicing interviews and preparing to engage with people from all walks of life.

Because the Miss America organization has partnered with the American Heart Association, Cathey’s service as the 2024 Miss Arkansas also means she’ll be helping shed light on heart disease in Arkansas. As the most significant health-related issue facing Arkansans, Cathey said the subject is something that is not discussed enough.

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But Camille Cathey was not the only pageant winner this weekend. Peyton Bolling, 17, a senior at Bentonville High School, was crowned Miss Arkansas Teen on Friday night.

Like Cathey, Bolling will also be focusing on an important issue as part of her new title. Bolling’s social impact platform is “Simple Acts of Citizenship” which, at its core, is about building better communities, she said. The initiative demonstrates why people should be more involved in civics than politics. Bolling said she will be encouraging people to engage with their community and government and is excited to begin advocating for her platform.

Bolling also said that becoming Miss Arkansas Teen and experiencing Cathey’s win Saturday night temporarily distracted her from the prestige of her own role.

“I definitely was fangirling over Miss Arkansas last night,” Bolling said. “I was like, ‘Oh my gosh, I want a picture – she is so amazing,’ not even realizing that she is going to be my partner in crime for the next year.”

Bolling received a financial benefit from winning the Miss Arkansas Teen competition as well. She is the recipient of three scholarship options: a $20,000 cash scholarship, a full ride to Arkansas State University and a $20,000 scholarship to attend the University of Central Arkansas. But for now, Bolling is undecided as to how she will use that financial reward.

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Like Cathey, Bolling was also introduced to the pageant scene through her mother. Her mother was crowned Miss Dogwood, and Peyton Bolling wore her mother’s dress when she won the Miss Dogwood pageant.

Bolling said that throughout the entire competition, her experience as a dancer helped alleviate the pressure associated with competing in the Miss Arkansas Teen contest.

“I feel like I had to prove myself,” Bolling said. “I was the oldest ‘new person’ coming in, so there were a lot of nerves in that way.”

Bolling called Arkansas “the best state” and said she is excited about the opportunity to represent Arkansas on the national stage.

In January, both Cathey and Bolling will appear on behalf of Arkansas as part of the Miss America competition and Miss America Teen competition.

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Conway teen dies of injuries from I-430 crash | Arkansas Democrat Gazette

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Conway teen dies of injuries from I-430 crash | Arkansas Democrat Gazette


One man died in a crash on Interstate 430 in North Little Rock early Saturday morning, according to a report from Arkansas State Police.

Ivan Vallecillo, 18, of Conway died after the 2008 Kia Rio he was driving became disabled in a closed management lane while heading south on I-430, according to the report. A 2015 Ford F-150 also traveling on the interstate struck the rear of the Kia.

A state trooper investigating the crash reported that the weather was clear and the road was dry at the time.



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