Sulphur City Council members were updated yet again on the status of the on-going annual city audit during the monthly meeting Monday night.
Jack Roye, of Michael Green, CPA, addressed members and presented an addendum update to the original engagement letter for the audit. Roye told members the firm is still working on the audit because other issues have come forth that need to be investigated to determine the financial risk level of the city. The most recent issues brought to attention is with the gross over-payments in employee overtime pay and not in compliance with the city’s personnel policy.
Roye told members in the letter issued in the member packets that payroll testing is ongoing. Roye told members the audit could not be completed until the overtime is quantified and the amount determined. If amount is material, it could result in a modified opinion in the audit.
City Clerk Shannon Couch told members she had been calculating the overtime the way it had always been done in the past and when she was told it was wrong, she corrected it on the last payroll period. Council members asked Couch who trained her that way and she said Jo Helen and LeeAnn, referring to former city clerks Jo Helen Bell and LeeAnn Norton.
Roye also told members that findings in the 2022-01 audit regarding compensated absences has not yet been resolved. Roye said some previous audit issues had been addressed with no new infractions revealed.
Lastly, an issue concerning city ordinances was discussed and the city attorney provided an opinion to the auditor that no material liabilities exist in relation to the Codification of Ordinance issues.
In the consent agenda, members requested additional discussion of the payroll purchase order’s presented for approval.
One purchase order in question was for the city attorney fees for December and January. Members felt a portion of the fees were excessive, partly due to a special called meeting in December to renew his contract which was overlooked at the time of the regular scheduled meeting.
In other agenda action the board approved the following:
•advertisement for the Fun Time Magazine;
•payment of $17,125.64 to the Oklahoma Department of Transportation for the City’s portion of the TAP Sidewalk Grant; and •contracting services with True North for GIS Mapping.
Several agenda items were tabled including approving an agreement with McAfee and Taft Law Firm for employment policy and procedure update services; OG&E easement for the pump station west of town and a quote to replace motor in the 2004 International Roll Off truck.
In consent agenda the board approved the following:
•payment to FirstNet, a branch ofAT&T for cell phone service in an amount not to exceed $900.00;
•approximate payment amount of $15,000.00 and $10,000.00 to Finish Line for fuel expenses for February;
•payment of $1,150.38 to Premier Truck Group for fire truck rear end seal repair; ¶payment of $414.00 to Rose State College for Class A Water Operator Training;
•payment of $1,010.70 to Premier Truck Group for brakes and seals on Unit #4;
•payment of $1,797.,00 to Output Management Group for IBM 6400 printer maintenance and services; and
•23-24 budget amendments. In correspondence and updates, City Manager Andy Freeman updated members on ongoing projects within the city.
Ward 3 Council Member Darrell Cole was absent at the meeting.
