Winona Lake, Part 2

Editor, Times-Union:
Thoughts on Winona Lake State Board of Accounts audit for 2019 through 2022 (These thoughts do not cover everything in the SBOA audit.) Other towns in Kosciusko County should follow what the SBOA wants.
Do not use credit cards to bypass the accounting system. Credit cards need to be in the Clerk–Treasurer’s Office when not in use. There should be a log of credit cards in the Clerk-Treasurer’s Office that includes the following: name of employee requesting card, position of that employee, estimated amount to be charged, accounting fund name and fund number for each item that will be purchased, and date card was given to the employee and the date the employee returned it.
When a credit card transaction occurs, the employee needs to submit the following to the Clerk–Treasurer’s Office right away: receipt, write up as to why the transaction is related to the town’s functions and policies, accounting fund name and fund account number for each item that was purchased, and purchase order. Each Town Board member should vote not to approve any credit card transaction that is missing any of the above documentation. The Clerk–Treasurer’s Office should only pay for credit card transactions after the office determines they have the above documentation and the Town Board has approved the transaction by a majority vote (page 19). If an employee fails to get the required documentation to the Clerk–Treasurer’s Office in a timely manner, the employee that made the purchase is responsible for any late fees and penalties.
Disbursements need to be approved by a positive vote of the Town Council before the purchase is made. Disbursements must also be in the town budget. The employee asking for permission to do a purchase needs to provide the following to the Clerk–Treasurer’s Office, so the Town Council will have it for their deliberations: write up as to why the transaction is related to the town’s functions and policies, accounting fund name and fund account number for each item that will be purchased, and purchase order. Any purchase that is not: approved beforehand by the Town Council, in the town’s budget, and related to the town’s functions and policies is the responsibility of the employee who made the purchase.
Binders should be given to supervisors and Town Council members with all town policies that have been approved by a majority vote of the Town Council. Binders would also have all of the accounting fund names, and fund numbers.
Craig Nayrocker
Warsaw, via email