The City of Alexander’s annual Legislative Audit report, for the calendar year 2024, has been published on the agency’s website. The audit is conducted annually by the State of Arkansas. The audit for 2024 was performed in 2025.
As stated in the report, the purpose of the annual audit, “(I)s to assist local government officials by promoting sound financial management and accountability of government resources. The Legislative Auditor reports on the fiscal affairs of local governments, as well as compliance with relevant state laws and observance of good business practices to provide accountability for tax dollars expended to support government operations.”
The report also states, “Management of the City is responsible for maintaining the financial records and complying with state laws and accepted accounting practices.”
The audit does not involve a financial reconciliation of the budget.
City officials listed in the report for 2024 are, “Mayor: Crystal Herrmann, Recorder: Sharon Bankhead, Treasurer: Vacant, District Court Clerk: Janet Guess, and Police Chief: Robert Burnett (resigned December 17, 2024).”
Anyone who follows news out of city hall knows Chief Burnett, and two other officers, were fired by Herrmann the Tuesday following the December 16, 2024 council meeting. Former treasurer JoAn Churchill resigned in December, 2023. This was Herrmann’s second year as mayor.
The report states, “During our evaluation, noncompliance with state law and accepted accounting practices was noted in the office of the Treasurer.”
The report states, “Accounting procedures for municipalities are set forth in Ark. Code Ann. §§ 14-59-101-14-59-119. The City was not in compliance with these Code sections and other accounting procedures as follows: Prenumbered receipts were not issued for all funds received. Cash receipts journals were not properly posted and reconciled with bank deposits. Monthly bank reconciliations were prepared but were not accurate. A detailed fixed asset listing was not maintained to include additions, deletions, and a control total. A similar finding was noted in the previous two reports.”
Since a bookkeeper is not listed, it is unknown who was maintaining Alexander’s accounts.
The 2024 audit report should be a topic of discussion at the council’s September 21 meeting.
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