Audit Committee Still Looking for a Fix
The Jefferson County Audit Committee met on Monday, April 20, 2015 in the Historic Jefferson County Courthouse for discussion and action related to on going State audit findings associated with the closure and post closure costs of Jefferson County’s two landfills. Following approval of the minutes with a Motion from Committee Member Scarlett and 2nd from Committee Member Carmichael, Committee Chair Jett opened the floor for discussion.
Jefferson County Finance Director Potts informed the Committee that he could not locate any paperwork associated with the County identifying capital items but stated that they can still be submitted to the State auditor for the possibility of adjustment. Scarlett suggested that Director Potts get together with the auditor to determine what is allowable. Carmichael stated that there could be a time period cap in which adjustments can be made.
Commissioner Gaut, who is employed in administration with the Sanitation Department, was on hand to answer questions. He stated that the average cost per year at the old landfill is around $16,000 but the state formula has it at a much higher rate. Gaut said that $218,000 was the amount that auditors denied. However, they are in the resubmitting process for permitting and the paperwork is now with the State of Tennessee to make a determination. He stated that there will be closure costs but anticipates that it will not be as high as $3.5 million for the current landfill or nearly $2 million dollars for the closed landfill. Committee Member High stated that a partial fix could be found in resubmitting accrual and making the appropriate journal entry.
With a Motion from High and 2nd from Committee Member McGraw, the Committee approved resubmitting the letter for an adjusted amount to Director Potts regarding the costs associated with the old landfill to see if it finds approval with the auditor.
