Nevada County Picayune and Gurdon Times Newspaper Archive

Covers 1994-95 And First Five Months of 1996;

JPs Will Review At Next Quorum Court Meeting When Nevada County JPs gather to talk about the audit, by appearances it will be similar to other audits in the past few years.

The Nevada County Quorum Court met Monday, October 9, at the Nevada County Courthouse in Prescott for its monthly meeting and tabled the audit because some JPs did not received their audit in the mail from the Legislative Joint Auditing Committee.

The audit is compromised of years ending December 31, 1994 and 1995 as well as January 1, 1995 through May 18, 1995.

The financial statements ended with the terms of former Nevada County Sheriff Abb Morman and Nevada County Judge John Henry. Morman did not seek re-election in 1994 and Henry passed away in mid-December of 1994.

Some of the audit includes the current terms of Sheriff Harold Vines (January 1 through May 18, 1995) and County Judge John William Barham (December 20 through December 31, 1995).

More than 25 items were found in non-compliance in all offices except those of Nevada County Tax Assessor Barbara Butler and Treasurer Sydney DuCharme. Many of the non-compliances are the same JPs have reviewed in years past.

Some of the non-compliance items found were apparently the basis of information in filing charges against former bookkeeper Jimmie Cornelius in the Nevada County Sheriff's Office.

The audit alleges funds of $20,036 are unaccounted for during a two-year period in the sheriff's office. In addition, $6,201 is allegedly missing from January 1 through May 18, 1995.

In the collector's office, auditors found unaccounted for funds of $320 in 1993 and $220 in 1994. There were five partial payments received and one regular receipted payment which are unaccounted.

Auditors discovered some taxpayers were not charged a 10% penalty for paying taxes late, nor did they collect on some delinquent taxpayers.

Auditors also noted collector's receipts were not numbered as required by law and funds were not deposited intact on a daily basis as they were collected.

They also cited shoddy bank reconciliations being done on all collector's bank accounts.

Auditors discovered unauthorized disbursements and unaccounted for funds in the circuit clerk's office. The unauthorized disbursements were to two people for $170 and $24 in receipts which were not deposited.

Auditors also claim interest earned on a circuit clerk's trust bank account was not distributed to the proper parties but, repaid to the bank which made the payment.

In addition auditors suggested proper cash disbursements journal for the fee account was not handled properly and monthly bank reconciliations are not done as required by law.

The county judge's office was not in compliance for not distributing municipal court small claims and/or civil filing fees. Auditors say Nevada County did not collect its share of the fees and they had all been turned over to the City of Prescott.

Auditors claim the city owes $3,092 to the county for the years 1991 through 1994. Bank accounts were not reconciled, bank balances were not identified and bond refunds were part of the problems allegedly found in the sheriff's office. In addition funds received by the sheriff's office were not deposited intact daily as required by law.

Auditors noted they were still unable to determine if all ticket books were turned over to the Municipal Court Clerk and receipts issued in the sheriff's office did not note whether checks, cash or money orders were used to pay the fine.

In addition auditors cited inadequate inventory records on property and equipment in the sheriff's office.

Auditors cited improper cash receipt and disbursement journals in County Clerk Julie Stockton's office. They stated the journals are to include year-to-date totals and monthly reconciliation to bank deposits and withdrawals.

In addition auditors found 1099 and W-2 forms were not always given in applicable instances, some funds received were not receipted on prenumbered receipts and some claims were not supported by a numbered invoice or adequate documentation.