2008 State Board of Accounts Audit finished in Sept 2009
COUNTY COUNCIL
DEARBORN COUNTY
AUDIT RESULTS AND COMMENTS
FISCAL ADMINISTRATION OF FUNDS
The County Council approved the transfer of funds accounted for on the County Auditor's and
County Treasurer's respective funds ledger to a local special crimes unit. The local Special Crimes Unit became responsible for the fiscal administration of these funds instead of the County Auditor, County Treasurer, and the Board of County Commissioners. The transfer was authorized in October of the year 2008. From the date of the transfer through June 2009, the local Special Crimes Unit accounted for approximately $230,000 in receipts and $112,000 in disbursements. On July 14, 2009, the remaining fund balances were transferred back to the County Auditor's and County Treasurer's respective funds ledgers.
IC 36-2-10-9 states in regards to the duties of the County Treasurer: "The treasurer shall receive money to which the county is entitled and shall disburse it on warrants issued and attested by the county auditor."
IC 5-11-10-2(a) states:
"Claims against a political subdivision of the state must be approved by the officer or person
receiving the goods or services, be audited for correctness and approved by the disbursing
officer of the political subdivision, and, where applicable, be allowed by the governing body
having jurisdiction over allowance of such claims before they are paid. If the claim is against
a governmental entity (as defined in section 1.6 of this chapter), the claim must be certified by
the fiscal officer."
DONATIONS OF RIVERBOAT ADMISSION TAX FUNDS
The County receives admission taxes derived from a riverboat gaming facility. In 2008, the
County gave $1,825,377 of riverboat admissions tax to various governmental entities pursuant to revenue sharing agreements. The County also donated $365,075 of riverboat admissions taxes to various not-forprofit organizations.
IC 4-33-12 (Admission Taxes) does not contain provisions authorizing a county to enter into
agreements with units of local governments to share the County's share of admission taxes.
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3 comments:
"IC 4-33-12 (Admission Taxes) does not contain provisions authorizing a county to enter into agreements with units of local governments to share the County's share of admission taxes."
If so- then why is the county giving away all this money. That $1.8mil could do some bridge or road work.
The State Board of Accounts only had APPROXIMATE figures for the Special Crimes Unit account when the PROSECUTOR controlled it?
Is there any oversight in how Aaron Negangard uses the funds? Does Negangard have a bottomless pit of money to fund "secret" investigations?
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