County receives clean audit from Caver
Preston Caver with Preston and Setser Inc. presented Cass County with a clean audit at the Feb. 13 commissioner’s court session.
Caver explained the audit and how the internal control has improved over the years.
“Your internal control gets better each year, this that the audits as far as the department usually we will look at some of the departments that has been audited and we may have to do some additional work on our end of it and this year on quite a few on the departments, we did not have to do additional work because it was just as good as what we would have done so the county auditor’s office is doing a much better job than they have in the past which means you are having better control,” said Caver.
“That is the name of the game because internal control not only saves assets and some of the biggest assets are the decisions that you make and if you don’t have good records you can’t make good decisions and that of course winds up wasting money or not giving the services to the citizens that you are elected by,” said Caver.
Caver explained that there was one finding on the budget.
“There was one finding in the budget and what happens is at the end of the year governmental entities will say this is what we spent by the end of the year and we know the auditor will always find payables or something else so you should look on the prior year and see what was changed from our actual and budget it for the auditor coming in,” said Caver.
“In a couple of categories it wasn’t done it was basically budgeted from the yearend balance and I found something and you went over budget and does that mean your budget didn’t work, no it doesn’t but the state requires that it is a finding,” explained Caver.
“If you go one dollar over your budget no matter the reason and that is what happened and do I consider that to be a major problem, no,” said Caver.