By Ashley Rader
City leaders are pleased with a 2013 audit report that resulted in only one finding for the city’s general fund and two findings for the Elizabethton Electric Department.
“Overall it was a good audit,” said Elizabethton Finance Director Debbie Kessler. “It went very well and there were no major problems.”
The one issue found for the city’s general operating funds was with purchasing procedures.
Kessler said there were issues where purchase orders were issued after the invoice date, meal receipts were submitted without the itemized copy or the purchase orders were not attached to the invoice for the purchase.
She explained that in many instances where the purchase orders were issued after the invoice date that it was a timing issue.
“Sometimes emergencies happen or something is needed after hours,” she said. “Sometimes there is no way to avoid that. The purchase order is supposed to be completed before the purchase is made.”
As for the meal receipts, she said the itemized receipt with all that was ordered should be included with the basic credit card receipt showing the total amount.
She said this allowed the city to see what was ordered at a meal and to make sure the city was not making reimbursements for items that are not allowed, such as alcoholic beverages.
Elizabethton Purchasing Director Gerald Harrell explained that each department submitted its own purchase orders. To address the finding, he said two memos were sent to each department head explaining the audit finding.
Also, City Manager Jerome Kitchens discussed the matter with department heads, explaining the proper procedure.
Harrell added that random spot checks are also being completed to make sure that procedures are being followed.
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