By Aimee Hancock
Miami Valley Today
TROY — Miami County Commissioners held a brief audit committee meeting during its regular session Tuesday in preparation for the county’s upcoming annual audit.
The Auditor of State’s Office facilitated a three-way contract between the Auditor of State, Miami County, and the accounting firm of James G. Zupka, CPA Inc. to complete the audit.
Audit manager Sujata Sulzer, of James G. Zupka, CPA Inc., was in attendance Tuesday, along with three additional employees of the firm who will be working on the audit. Miami County Auditor Matt Gearhardt and two employees from his office also attended the meeting. The purpose of the meeting was to hold introductions and for Sulzer to give an overview of the audit process.
The annual audit consists of several actions, including a review of meeting minutes, comments and implementation of comments; risk assessment procedures; detailed tests of transactions and substantive procedures on a county-wide basis, as well as on an individual department level; and determination of compliance with Ohio Revised Code, among other procedures.
According to Sulzer, 11 departments are tentatively set to be included in the tests of transactions and substantive procedures, including that of the auditor, treasurer, engineering, sheriff, Job and Family, Board of Elections, dog warden, maintenance, and Riverside. The Transit Department and Department of Development will be tested based on single audit analysis.
The audit is set to begin in March.
In other business during Tuesday’s session:
• Commissioners authorized the 2020 County Highway System Mileage Certification, for a total of 422.775 miles of county-maintained roads, as required by the Ohio Department of Transportation. According to Engineer Paul Huelskamp, this is done each year as part of the formula used to distribute license tag revenues throughout the state.
• Commissioners authorized the Memorandum of Understanding with West Central Juvenile Rehabilitation Facility for cooperation relating to the reporting and investigations of sexual abuse, sexual assault and sexual harassment, as requested by Job and Family Services. This is an annual action mandating any reports of sexual abuse within the facility are reported to the appropriate agency for investigation.
• Commissioners re-appointed John Bosse to the Board of Zoning Appeals.
• Commissioners held an executive session, after which a motion was passed to approve the termination of Human Resources Generalist Pamela Patterson. Patterson was on an extended probation period until Feb. 21.
Commissioners will meet in regular session again on Thursday, Feb. 11, at 1:30 p.m., in the Commissioner’s Hearing Room.