They were asked to come and explain the benefits of the county changing to a consolidated financial management system — one that would include the school system. The switch is something auditors from the Comptroller’s Office have suggested the county do time and time again in the state’s annual audits of the county’s finances.
The county currently operates under the state’s 1957 financial management act. A proposal is to change to the state’s 1981 financial management act.
According to a resolution calling for the change, sponsored by Commissioners Hershel Glover, Joyce Crosswhite, Dwight King, Todd Broughton, Tony Leonard, Mark Hutton, Judy Blalock, and Angie Stanley:
• Unlike the 1957 laws, the 1981 version includes the management of school funds just like all other county funds.
• State law allows county commissions to adopt the Financial Management System of 1981 by a two-thirds (2/3) majority vote of the county legislative body.
• Sound business practices dictate that establishing a central system would significantly improve internal controls over the accounting and budgeting processes.
• The state’s Division of Local Government Audit strongly believes Sullivan County should adopt a central system of accounting and budgeting covering all departments.
• For its accounting and budgeting, Sullivan County operates under legal provisions for centralized accounting and budgeting under the administration of the director of accounts and budgets for funds maintained by the mayor and road superintendent.
• However, accounting records for the school department are maintained by school department personnel.
The Sullivan County Commission is scheduled to meet in called session at 6 p.m. on the second floor of the historic Sullivan County Courthouse.