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CONTROLLER’S DUTIES SHOULD BE SHARED, AUDIT OF WASTE DISTRICT SAYS

SHARE CONTROLLER’S DUTIES SHOULD BE SHARED, AUDIT OF WASTE DISTRICT SAYS

An audit of the Davis Solid Waste Management and Energy Recovery Special Service District says that one person handles too many of the accounting functions.

Steven F. Crane of the Ogden accounting firm Crane, Johnson & Christensen said that the district's controller, LeGrand Bitter, could not be replaced in the event of an emergency. Also, someone other than Bitter should be responsible for approving new accounts receivable, granting credit and preparing bank reconciliations.The district operates a garbage-to-steam plant in Layton where most cities in Davis County send their waste. The audit was presented at the district's board meeting Wednesday evening.

Because of the limited three-person staff that administers the district, Bitter has been responsible for most of the accounting functions.

"The district's recordkeeping is dependent upon him being present and able to perform. We recommend that the district take steps to provide emergency backup in case Mr. Bitter is unable to perform his accounting duties," the audit said.

While the audit suggested that someone besides Bitter prepare bank reconciliations, it said this recommendation may not be feasible with the current staff size.

"We really don't have a solution for that," Crane told the board.

District Manager Jim Young and Bitter responded in a letter, saying they agreed that a backup should be provided to Bitter and that separating the duties of bank reconciliation preparation was not feasible. The letter said the district would study the cost of providing a backup for Bitter.

They disagreed with the recommendation that Bitter should not be involved in approving new accounts and granting credit. They said there would be no benefits in such a change and listed other controls already in place.

All revenues are handled by the secretary or district manager. All billing documentation is controlled and entered by the secretary. Billings are reviewed by the controller, but all billings and supporting documentation are mailed by the secretary, the response said.