Edelen also said further division of duties “is essential for preventing misappropriation of assets and/or inaccurate financial reporting.”
Isaacs said the detention center’s internal controls were pointed out as a weakness due to the new standard as well.
“Anything with the jail we can correct and have corrected,” Isaacs said.
Edelen recommended that Pulaski County Jailer Mike Harris segregate the duties described above to the extent his budget allows.
“If, due to a limited number of staff, that is not feasible, strong oversight over these areas should occur and involve an employee not currently performing any of those functions,” Edelen stated. “Additionally, the jailer could provide this oversight.”
Harris, in his response that was included in the report, said that “deposits of all inmate monies are currently performed by one staff and another staff audits the deposit.
“Monthly bank reconciliations are performed by one staff and the jailer reviews,” Harris continued. “All checks require two signatures, four staff have permission to sign and compare.”
Edelen also pointed out weaknesses in the financial statements for the Lake Cumberland Regional Airport, which underwent its first state audit ever as part of its newly minted status as an agency that receives funds through the county’s occupational tax.
More details on that can be found in the Sunday edition of the Commonwealth Journal.