| Show Vern Vernal l City audit I presented to council The Vernal City Council learned during their weekly meeting January 25 the accounting procedures for the fiscal year 77 1976 were not exactly up to par with proper accounting procedures Lloyd Winward of Lloyd Winward Co accounting firm presented the audit report to the Council stating the company has issued a a. a favorable opinion on the financial statements as presented however necessary adjustments adjustments ad ad- of the financial records were made to bring them into conformity with generally accepted accounting principles pies Bob Foley accompanying Winward informed the Council the proper system is here and most of the procedures practiced are great He lie added there are arc little steps that are not being adhered to which if those ste steps arent aren't implemented results in the system not being able to run well They mentioned difficulty in finding th the posting of deposits expenditures and receipts Without these it would be difficult to complete the accounting cycle for the audit AS EXPLAINED the audit serves the purpose of determining areas in accounting procedures that need reevaluating reevaluating reevaluating re- re evaluating or change and that is what Vernal Venal City personnel are currently doing in respect to the 77 1976 audit Glade Nelson Vernal City Manager explained many of the recommendations recommendations recommendations have previously been implemented into the system and should show improvement in the 78 1977 audit report Other recommendations for strengthening weak areas in the accounting area for Vernal City will shortly be undertaken in efforts to upgrade the system It was explained there were basically two areas of weakness in the accounting accounting accounting ac ac- ac- ac counting procedures recently audited by the Winward accounting firm One had to do with city accounting per per- personnel personnel personnel in which changes were made last year after various problems were identified The second deals with the computer system itself in which Nelson and City Treasurer Michelle Aycock both feel the need for immediate attention at at- One of the areas of concern the auditors relayed to the Councilmen was the need to maintain daily control over the entire system rather than having to perform weekly or monthly re-ca re caps re-caps of financial statements Aycock and Nelson both agreed with that yet the lack of city employees prohibits compliance to this suggestion It was later mentioned that the city would behoove itself by hiring an auditor to keep daily control over the accounting procedures utilized by Vernal City employees It was generally felt the audit produced some positive results for the city in that a critique of the accounting systems and procedures have already accounted for positive changes within the system After all the main purpose of an audit other than finding weak areas Isto is isto isto to use lIse the expertise of the accounting firm and implementing their recommendations recommendations recommendations into the system IN OTHER Council action a new official zoning map was approved showing the addition and the zoning of the annexed Industrial Area The newly annexed area extended off the old zoning loning map necessitating the adoption of a new one The new map reflects the same zoning loning as existed on the former zoning loning map while hile denoting the zones of the added city land The Council also approved the payment of an additional per month to the current payment of a month for Justice of the Peace Lloyd Eaton in compliance with 1977 state It legislation The Coal payment of 1038 reflects 40 percent of what Eaton is paid with the theother theother he other 60 CO percent coming from the county The city is obligated to continue payment until July 1 at Yo w which hick time the Circuit Court Judge system will beir be ir initiated in the Tri County area Vernal's payment will cease rease with the implementation of the Circuit Court Judge system since it has been designated nat d to house the resident Continued on Page age Iii 10 Vernal City Continued from Page 1 courthouse which will Vill be the base of op operations rations for the Circuit Court Judge State Stale law prohibits the city that that houses houses the Circuit Court Judge from having both a Justice of the Peace and a Circuit Circuit Cir Cir- uit Court Judge The Bureau of Reclamation was authorized by the Councilmen to cross water lines owned by Vernal City with drains at two points located at 1500 West and 1500 South The drains are a continuance of a program initiated approximately 15 years ears ago in attempts to re-direct re or channel natural drainage into oth other r natural drainage systems for the purpose of alleviating the high ground groundwater groundwater groundwater water table problems in the valley In final action business license applications were approved for Ralph Dart doing business as Century Century Century Cen Cen- tury Rand 21 Realty North Vernal Ave Jack and Ileene Chivers Olivers doing business as J J. J C. C Trailer Equipment 1570 W. W Highway 40 Abbott G. G M. M Diesel Co Inc Electric Supply Alpine Machinery Sales Inc Baker Packers Basin Machine and Welding Christensen Diamond Products USA Dresser Security Flint Engineering Go Wire line Services Halliburton Services Magic Garden C C. C E. E Natco National Supply Co NL Acme Tool Parrish Oil Tools Inc Well WeIl Services Vernal Builders Supply Koch Oil Co Oil Well WeIl Perforators Inc Basin Mud Service Inc Baker Service Tools Land and Marine Rental Co N N. 0 0 O. Nelson Co Lee Petroleum Co Dalgarno Transportation Transportation Transportation Tran Tran- Co Ca Rocky Mountain Pump and Supply Uintah |
