Juhasz told select board members that the role of the state auditor is to assess the authorities of town officials, encourage the implementation of financial policies and protocol and act as "facilitators of good government."
Following a discussion with Town Treasurer Amy Deutl about who is allowed access to the town's financial records and payroll accounts, Juhasz said that only elected or appointed town officials should have access to financial records.
ANY QUESTION
In addition, Juhasz recommended that a protocol be established and documented by the town to eliminate any question.
"It protects the reputation of the town and it is the responsibility of the board to make a policy that works for everybody. As a volunteer, it opens up too many problems," Juhasz said.
Moretown currently has three open town auditor positions and select board member Dave Van Deusen suggested that those positions be filled in the meantime and a third person be identified in the case of "extreme circumstances."
Juhasz also said that the board can agree that a select board member can act on the treasurer's behalf in an emergency situation, and said, "The town should address the protocol issue because every issue that's not addressed becomes an issue again."
GOOD GOVERNMENT
"We're not here to tell anyone what to do, just recommend that controls be in place to facilitate good government," Juhasz continued.
Deutl said that the town treasurer is permitted two assistants by state statute. Select board chair Rae Washburn suggested that Deutl recommend two people to be authorized by the town to act in an emergency situation.
The town has been audited every year since 2006 and Juhasz said he has reviewed the 2008 audit and the recent expenditures.
NOTHING JUMPS OUT
"I've looked at the audit and there's nothing there that jumped out at me. Every now and then you see an amount that is two or three times what was budgeted. I'm sure that there are explanations for those," said Juhasz.
"An audit is a great management tool, it validates what you're doing and points out things that aren't being done according to good accounting standards," he continued.
Juhasz said that the most common risks he sees are related to cash management, segregation of duties and conflicts of interest. He said that he was "more than happy to help outline policies and procedures and help with reviewing the audit."
THE CATALYST
"We're here to be a catalyst," Juhasz added.
When asked about the possibility of switching from a calendar to fiscal year system, Juhasz said, "The state would be a lot happier with a fiscal year calendar system."
Select board member John Hoogenboom asked Juhasz if there was a way the town could simplify its many budgetary line items and several town funds.
Juhasz suggested consolidating the town's several bank accounts into a single account.
"It's an accounting issue. You don't need that many bank accounts. You should operate with as few bank accounts as possible," he said.
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