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Show .Audit of clerk's office and road shops gives clean bill of health i that the firm was hired to be sure that policies are properly applied and adhered to on a rotating basis, looking at various departments, not really to audit The commission, manned at the time the contract was signed by Gayle Stevenson, Bill Peters and Harold Tippetts, apparently chose to assign the firm their own set of guidelines despite the wording of the contract, which calls for an "audiL..to review policies and pro cedures to determine whether assets ; of the county are being safeguarded, to determine whether processes : rather than performance of pro- : cesses are efficient,, to determine : compliance with county policies : and procedures, state and federal j policies and procedures." : Other signers on the contracts were Glen Saunders, then clerk, and Jerry Hess of the county attorney's : office. The firm has been paid well ; over $2,000 so far. j By LYNN BURTON FARMINGTON The firm of Crane, Johnson and Christensen submitted letters to the Davis County Coun-ty Commission on their review of accounting records of the Davis County Road Shops and the Davis County Clerk's Office. Both two-page two-page letters begin with the statement state-ment that "At your request, we have applied certain agreed-upon procedures, as discussed below, to the accounting records of (the department)." Neither letter indicates that any major problems were found in the departments, but the "agreed upon procedures" were apparently far from typical ones used for an internal inter-nal audit. The last paragraph in both statements reads "Because the above procedures do not constitute an audit made with generally accepted ac-cepted auditing standards, we do - not express an opinion on any of the accounts or items, referred to above. In connection with the procedures pro-cedures referred to above, no - matters came to our attention that caused us to believe that the . specified accounts or items should be adjusted except as noted in item number three (2). "Had weuperformed additional procedures or made an audit of the financial statements in accordance with generally accepted auditing standards, matters might have come to our attention that would have been reported to you. This report relates only to the accounts and items specified above and does not extend to any financial statements . ; of Davis County as a whole." i; At the time the firm was hired, news items indicated that their work ... would replace that of Jim Larsen. Mr. Larson was working in auditor Ruth Kennington's office at that time, doing internal audits, under her direction. The contract with Crane, Johnson and,Christensen clearly and repeatedly re-peatedly calls their work an "audit" The contract was signed last December by then-chairman of the county commission, Harold Tippetts. , Mr. Christensen, partner, says |