Maplesville receives audit report
Published 1:34 pm Wednesday, February 20, 2019
By JOYANNA LOVE/ Senior Staff Writer
The Maplesville City Council was presented a copy of the audit for the 2017-2018 fiscal year during this month’s meeting.
According to the audit, both revenues and expenditures exceeded the budget for the fiscal year.
“For the year ended September 30, 2018, the town’s revenues and transfers in exceeded budget by $108,600. Expenditures exceeded estimated expenditures and transfers by $108,999 resulting in a negative variance of $399,” according to the audit.
Maplesville Town Clerk Dawn Smitherman said funds would have been used from reserves to cover the variance.
The total net position, which includes assets, of the town for the fiscal year was $1,993,846.
Revenue from city sales, ad valorem, motor vehicle and gasoline taxes was higher than budgeted. Revenue from fines and taxes on alcohol was lower than projected. Expenses for street, garbage and capital outlay were over the budgeted amount. However, the town spent less than expected for administrative costs as well as the police and fire departments.
A few items found in the audit were outlined in letters to the Council by Janice Hull of Hull & Russell, who completed the audit.
“Due to limited personnel, there is no system of internal control. In an effort to mitigate the effects of no control, the Council approves expenditures and the mayor reviews invoices as he signs the checks,” Hull wrote
Because the town outsourced garbage pickup midyear, this item did not appear as a line item in the budget.
“Street resurfacing was budgeted under Road Building (restricted funds), but was paid from the general fund,” Hull wrote.
Separate funds for the Maplesville Parks and Recreation Board, Maplesville Volunteer Fire Department and Maplesville Water Works and Gas Board were not included in the combined financial statement of the town in the audit because the funds do not meet the requirements for audit oversight responsibility.
Maplesville was debt free during the fiscal year.
Also during the meeting, the Town Council:
- Approved equipment for a police patrol car.
- Approved having Fallen Officer Memorabilia put on display in the library. The display honors a former Maplesville resident who was killed in the line of duty as a police officer in Florida. The display had been stored in The Maplesville Train Depot and was showing signs of deterioration from not being in a climate controlled setting.
- Accepted Wayne Arnold’s offer to pressure wash the town’s sidewalks.
- Approved three new volunteer firefighters.
- Approved $14,369 for drainage work left off the initial quote for the Mitchell Hill Road project.
- Approved moving forward with shaping and overlay of Payne Lane for a cost of $14,600.
- Updated job descriptions for the town clerk, court clerk and librarian/office assistant.
- Approved purchasing a brush attachment for a tractor in order to sweep the town streets.