Show The Herald Journal Logan Utah Wednesday Look ContfamedfipomAl " that we could have done better We’re out to correct thein (timecards) “Larseb said “We appreciate those guys bringing it to our attention so we can correct it” Though officials pledged to correct the problem in the future the former road super- visor stands by the timecards alleging that the cards were never meant to be an exact accounting of time worked “The main reason it was put in was to keep track of the days (worked) Most generally they would be (here at the fust punch or second punch of the daytime” Geddes said “(It) made sure you had control of the days that they were not there plus I wrote it in my notebook That’s the only reason that timecard was ever put in ' irresponsibility no matter how you cut it” Porter said ' - The Herald Journal conducted an independent audit of the road department’s timecards The audit turned up a considerable numberof inaccuracies but county officials — both past and present — main-tai- n that these are examples of lax timecard protocol not intentional deception The investigation looked at two months of time cards (July and Aug 2001) turned in during former road department supervisor Jed Geddes’ tenure It also audited one month last summer (Aug 2002) after current road supervisor Keven Hollingsworth took over The audit produced several key findings: Though a timecard was used by the department employees’ wages were never figured by the minute but were instead rounded to die or in most nearest half-hocases hour Because time was simply rounded off employees woe not paid to the minute even though all of the department’s employees were put on an hourly wage This mfcans that almost in every instance employees were underpaid or overpaid (time-cloc- Geddes said that things like appointments vacation and compensation or “comp" time were noted in a book he carried with him He went onto say that even if timecards show a difference in time calculations he kept track of actual work time in this book “All the vacations I had in there When they called in sick I had them in there” Geddes explained “I just had anything that comes as an appointment any day every day” If employees clocked in late or took time off Geddes said they made up for it “A lot of times they would stay after to make up the difference!' and they’d work for me for a whole hour to make up die difference and that' was just me and them” Geddes said “I just figured that was between the supervisor and tire employee” Yet that type of bookkeeping has left the county open to criticism “The problem is nobody knows that and the way to correct that is that it needs to be noted It wouldn’t take anything and could be noted on the card so that it’s clear" Commissioner Paul Campbell said “It’s not that we distrust people it’s just that when you work for the public you’re watched When they see you they expect you to be working because they are paying your During the 2002 audited month the Franklin County crew was underpaid by a total of six hours and two minutes amounting to a difference of $8561 in that pay period For the 42 audited timecards of 2001 Franklin County had overpaid employees by 26 hours 40 minutes Figuring that as an average Franklin County overpaid its employees by an average of $226545 per year n of 42 timecards of 2001 lacked either a clock-i- n mak- or dock-tim- e ing it impossible to figure time worked during that day However in all cases time was written in next to the timeclock recording Out of those 37 timecards 105 workdays lack start or stop times Eight of the 42 timecards had days simply written in on the timecards without explanation or clock punches Six of 42 timecards had subtraction or addition errors in figuring hours worked County officials said that errors and shortcomings of the timecards were not intentionThirty-seve- wage” Geddes said that the timecards don’t show many extra hours that Were never recorded “I really don’t think there is one thing (wrong) whatsoever Those guys made it up fully one way or another’’ Geddes said “There’s no way you can repay them They don't make that much in the first place For what good they can do the overtime they’ve put in and they haven’t been paid for — there’s not a one of them that wasn’t willing to help you plow anytime” Still changes have been made within the last month to the way the county handles the timecards From now on the cards need start and stop times and a more accurate reflection of time worked Hollingsworth al “I had no idea our timecards looked like this That thought had never crossed my mind As soon as this group brought it up we immediately started to take corrective actions” said Franklin County Com- missioner Alan Carter Franklin CountyClerk Elliott Larsen admitted that things could have been han- died better “We’ve done wrong and there’s a certain amount of it ST County Clerk Elliott Larsen Said that the council has directed him and Hollingsworth to pay closet attention to the timecards Larsen who oversees the county’s finances said the changes were immediate “They are aware now that k) there” ur said He went on to say that some employees have already been docked for arriving late or leaving early “We’ve got to clean up We sloppy” Hollingsworth the dock needs to accurately the books Bond keeps an eye out for two primary things He looks for any “material difference" or significant discrepancy between what county officials have reported and what they should have reported “Material difference” is a tom coined by the accounting industry “Material” means that an item will make a meaningful difference to the financial statements For example rounding a government’s expenses to the' nearest thousand dollar would be a material difference while rounding to the nearest dollar would not Bond said he has never found a “material difference” in Franklin County’s books He also looks for weakness- Audit Continued from A1 and Company in Idaho Falls Idaho has been the county’s CPA for the past several years Every year he has written in his cover letter at the begin- ning of his audit report that the county’s financial statements appeared correct “It basically said that there was nothing that came to pur attention as auditors” Bond said The cover letter also explains part of the auditing " reflect what’s going on out there I think from here on out it will” Larsen said “I would welcome any of them to come process “An audit includes examinout — and yourselves — and check because we will” ing on a test basis evidence reacsaid the supporting the amounts and Hollingsworth disclosures in the general purtion to the changes from the crew has been mixed pose financial statements An audit also includes assessing “If these guys get a sour the mouth because of taste in their accounting principles used” the report says what's being said they can Auditors don’t look at every say ‘OK Keven if these guys are going to do this to us and single transaction that has make us look so bad I want a taken place during the year and the auditing process is not break at 10 a Nevertheless it is break at two and the extensive I don’t I stop blading days Bond said he examines sevwant to be paid for’” eral samples of the year’s Hollingsworth said “So transactions to determine there’s your hour and whether the county’s financial that will end (up) statements can be trusted by than more the county costing residents County personnel it is” don’t know ahead of time Still the road department which aspects of the accountstands the by supervisor ing process he will examine system and the samples may change all me came after to “They this stuff and said ‘Keven do each year “If we do those samples we want the timecard?’ My honest opinion (is) I do I can year after year and there’s a tell you why: I don’t have problem chances are we’re to be here to babysit them If I going to catch it” Bond said When he’s looking through call on a Sunday and say ‘You guys I want all the sand trucks out I'll call I'll get them started and I can go home and I don’t have to sit here and watch everybody Continued from Al- quit” Hollingsworth said “The clock will punch them in or out Sometimes it elimi“Sometimes pets act like kids " but it doesn’t work-tha- t nates me from having to be way I hoe but it keeps them honest had one guy ask if he could in a way too” deduct his trip to Mexico for Commissioners are certain two weeks because his doctor that the rules are understood said he had too high of a stress now level and had to relax No “No matter what the excuse that doesn't qualify” is or what the reason is — and Steele said he saw some there are probably a lot of long faces and some happy valid reasons for some of the faces depending on whether — doesn’t matter owed or not jt people things “Not too many people get because if it is not written on the card I can’t defend it Biit upset” Steele said “They I do defend the crew don't misunderstand me” Carter said Recently elected commissioner Craig Thomas said since he is new he will wait to pass judgiftent about the situation line “At this point I am going to be conservative and my quote Quality Fashions for is that I do not have a qupte the Plus Size Woman until I have seen the results of Sizes 14 thru 6x your investigation and had a chance to hear the other side of the story from the parties involved” Thomas said “I think that's a fair stance to take because one of my platforms has been that 1 believe Alfred in hearing both sides of the story before making a deci- sion and it would be inappropriate for me to say anything (That Caatto Looking BuikNng) about this until I have heard 1481 N 200 E and seen what you’ve got” Logan Ut (438) 787-- 1 error-pro- - year Franklin County Clerk Elliott Larsen said the county operates on a cash basis meaning that the county must have cash on hand at the beginning of the year to begin covering expenses Depending on the year’s budget the amount left over from year to year will fluctuate The Herald Journal found that during the four years examined the Road and Bridge Fund always held at least 18 percent of the year's expenses at the beginning of January know they’ re going to have to pay some taxes I had a couple of people that thought they owed a little bit but ended up owing a little more But I had some that didn’t think they would get anything back that did get some back and were happy about that” The biggest tax bill he saw this year that someone owed Uncle Sam was a little over $ 1 0000 The biggest refund was $6500 Steele said most people see an average refund of about $1500 And what about the tax man himself? Does he wait until the last minute to file? “Mine are done” Steele said “Usually I get mine done pretty early” The Present is a Present miens ’When you peer into ' making the present as good the past experiences of your as you can Having a great with your day today with laughter relationship sweetheart is the first thing hugs quiet moments and that comes to your mind smiles is like preparing a the periods of struggle garden for seeds that will problems or even crisis? only sprout tomorrow The less time you When you try to peer too far into the future and see devote to dwelling on the what difficulties might past or future the more await you there does this time you have to live in fhe worry you as well7 When I present and to find the dwell negatively on either 'most loving choices for the past or the future what yourself and your 1 find is that they both sweetheart today Both the ’seem to affect my' piece of past and the future are mind today and take away pretty much beyond your from the joys and the good reach Although you Can learn from the past and( times of the present The truth isi The prepare for the future you! biggest impact you can cannot live in either one have on the future is by only the present Swpipiyilvntiii4ifKwrfni£5n'ul'an£4jiE3NfeJliim Dunner at 50 Off ’ l iUwmJp J vm i UMassage on Women s J Ca !"“ mm® Lee l'i NO EXCUSE I CACHE DEMOCRATS SPECIAL!! ONUT $50! HR ' I Relaxation or Therapeutic hr appointment! alio available S35 hr Hot none mmrar S50 hr (435) 760-318- 8 Logan Mark Your Calendar JEFFERSON JACKSON DINNER 6:00 pm Zanavoo Lodge April 19 TO 909 Soith Mali North East Corner of Macty's Parking Lot Salad NEVEjR FROZEN U?'-- fresh dough made throughout the day Fountain Drinks : All you can drink for 99 We now have 4 specialty food stores in one place! Hi Fresh soft bread with all nataralnpidinvUBiggest sandwiches in Cache thttccKim in the valley and exclusive cream! We've got specialty shakes Come ti4 the biggest sundae In town Pretzels For More info Call 4 or Gina at 753-5- 1 56 Joyce at 752-921- HAM AND CHEESE SALAD for $475 Aggie-ic- e : son cannot write unauthorized checks “We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weakness” each of the four most recent audit reports say Bond said Franklin Coun ck Sml A pre-sent- ed double-- time-and-a-h- time-clo- ty s books are as good as those of any other government entity he has audited When Bond has made suggestions for improving the county’s accounting practices he said officials have generally fol- lowed his recommendations For example the county uses accounting software that " is several years old and Bond has given officials advice for how to use the program more effectively The Road Department and landfill supervisor have been criticized recently for some of their money management practices The Herald Journal recently inspected changes in the Road and Bridge Fund and the Solid Waste Fund as in the audited financial statements between 1998 and 2001 The Herald Journal found one significant drop more than $400000 in the Road and Bridge Fund balance between 1998 and 1999 But that decrease matched a large capital purchase the same through Most organizations use internal controls to avoid problems in areas like accounts payable cash management and payroll Bond said For example an organization may have a person check invoices before paying them to make sure they are correct Or it may require two signatures on company checks ensuring that one per- of 16 2003 — A5 ' es within the county’s accounting procedures that could allow mistakes to slip : April Made to order We've got new A different pretzels with fresh dough made throughout the day Valley! CALL TO COUNTY CONVENTION County Organizing Convention April 26th 10:00 am Logan High School Little Theatre County Dekg&t and MDemocritoJUoInvHed For nutter Moimttlon Pkato Cal WendaB SuBtontt 245-40- 47 y |