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Show City Audit Complete An audit of the city's financial records indicates that they are generally in good shape, accord-' ing to Jerry Crouch of the firm of Crouch, Pinnock and Davis. "Overall, the city operation is excellent," Crouch told the city council Thursday. "Things are going well." In a letter to the council, Crouch Cr-ouch pointed out some areas that he felt needed some attention. One observation was tha the accounting ac-counting records had been allowed allow-ed to fall behind. "The principal accountant left city employment midway in this year," Crouch said in his letter. "It was later found by the city personnel that many of the re- cords and not be reconciled and brought up to date." "The recorder and treasurer, along with our staff, have now brought the records into order. We feel it necessary for us to be involved monthly to help keep the accounting more current." Crouch also observed that the duties of the recorder and treasurer trea-surer were overlaping. "We suggest you review the prescribed duties in the new Uniform Uni-form Accounting Manual and comply as much as possible. Another recommendation was that the city take action to reduce re-duce the utility receivables. "This year about $17,000 of bad debts were set up on the Sewer and Water Fund. We suggest sug-gest you review your deposit and cut-off procedures." Delinquent accounts within the two special improvement districts were also becoming a problem, Crouch warned. "We suggest you initiate legal action where possible." An audit was also performed on the city's revenue-sharing funds. "Utah cities receiving over $25,000 in Revenue Sharing in any year are required to have a compliance audit on these funds. Park City has not had such an audit au-dit since 1972 until our audit of this year." Crouch concluded his letter with some words of praise: "It has been a pleasure to work with the city employees. We found these employees cooperative and hard-working." |