About $19,000 was paid to the Greene Township treasurer, $80 per hour, during 2012. Roger Altimeier commented at the August Supervisors' meeting, "Obviously spending more money does not buy better service."
The 2012 Township audit was completed by William Owens Company, Carbondale and reviewed at the meeting. The auditor considered the following to be deficiencies in internal control:
• During 2012 the same person who prepared the accounts payable and payroll checks was also responsible for preparing the monthly bank reconciliations. Recommendation was that someone independent of the check writing process perform the bank reconciliation or that the supervisors review all bank statements monthly.
• During 2012 Supervisors used the township debit card for convention expenses and reimbursed the township for any personal expenses charged to the debit card. It was noted that in one instance funds were not reimbursed for six months. Recommendation was that the supervisors not use the township debit card for personal use.
• During testing of payroll transactions the policy requiring two signatures of supervisors if an employee or supervisor did not use the time clock to clock into work was not followed in all cases. One signature was found on two of the timesheets that were tested.
• During the 2012 invoices from vendors paid in the total amount of $601.28 could not be located.
• Also recommended by the audit was that because one individual is responsible for significantly all of the accounting functions, that a designated member of the Board of Supervisors oversee the accounting functions by reviewing the work completed in a timely manner, such as bank reconciliations, check registers, etc.
• Federal form I-9 (used for verifying the identity and employment authorization) required to be completed and on file for all employees was not kept for all township employees.
• One PPL check recorded in QuickBooks for $409.00 cleared the bank for $286.00.
The audit further recommended that all journal entries be reviewed and approved monthly by the supervisors.
• Subdivision and Land Development Ordinance (SALDO) escrow account transactions were misposted to the general ledger as revenue and expenses when these items are neither revenue nor expenses to the township.
• Additionally, SALDO escrow account transactions were not being clearly tracked. Records reflecting who had made payments to the account and whether those payments had been used or returned were not available. The audit recommended a log be kept reflecting dates of deposits received and dates of payments made and reconciled with its corresponding general ledger account monthly.
• Finally, it was noted that the supervisors were paid $250 each for reimbursements in lieu of vision insurance without payroll taxes being withheld. In order to comply with labor regulations such payments should be prepared as paychecks.
--- Response from Supervisors
"Only one supervisor was writing in time as opposed to using a time clock, and that will not happen anymore," supervisor Gary Carlton stated.
Page 2 of 2 - "The supervisors will review the financial records," chair Ed Simon indicated.
"Two supervisors will sign the checks; the treasurer will no longer sign checks," Carlton added.
The supervisors agreed that PennStar credit cards should come into office to be signed out and bring in receipts upon return of the card.
The previous treasurer indicated that there was nothing wrong with the SALDO account and that the report was not given to the auditors. She also indicated that a check amount was changed after she had submitted it to the auditor.
MORE MEETING ITEMS ARE REPORTED IN THIS WEDNESDAY'S NEWS EAGLE.