Public-Safety Director Tanner Salyers said that Clark Schaefer Hackett's audit of Mount Vernon's finances for Fiscal Year 2023 marked the first time in over a decade that an independent agency conducted the city's audit.
"This was something that the law director and I insisted on after we found discrepancies over the last year," Salyers told Rough Draft Atlanta. "So we kind of forced the hand of internally and externally for that to happen."
According to Salyers, Clark Schaefer Hackett, based in Columbus, conducted the audit. They discovered issues that were anticipated and confirmed previous suspicions. These included non-compliance, material weaknesses, and significant deficiencies that have been addressed over the past year. The 2023 annual report to the state auditor was filed on September 5, 2024, although it was due within 150 days of the fiscal year's end. City policy states that employees terminated for just cause cannot cash in accrued but unused sick leave; however, in 2023, a terminated employee received $12,363.25.
Salyers mentioned changes aimed at resolving these issues include a more collaborative budget process involving department heads. The process must be transparent so they can access their funds and monitor revenue and expenditures. Departments are prohibited from using each other's fund lines to prevent chaos. Budgetary software has been updated to its latest version, and employees are required to undergo training.
The audit also highlighted discrepancies in healthcare and payroll processes within the city’s payroll system. It revealed a lack of internal or dual controls as mandated by accounting standards. Salyers indicated that these issues are being addressed with assistance from new auditor Paul Mayville. Purchase orders were previously documented without referencing budget lines across different city funds.
