DECATUR — Mayor Charles Linam presented the city’s 2010 audit results, recently released by the Arkansas Legislative Joint Auditing Committee, to the city council at its Sept. 12 meeting.

The “Agreed-Upon Procedures Report’s” only negative findings related to a fire department donations account. The report stated that receipts journals, disbursement journals and ending balances had not been kept.

The problem arose because the fire department received a $3,800 grant that was placed in the fire department’s donations account. One of the grant requirements, however, was that a separate account be opened for the grant funds, city administrative assistant Kim Wilkins explained.

In a response letter to the Joint Legislative AuditCommittee, city officials wrote that Wilkins will be balancing the Fire Department Donations account on a monthly basis in the future and that new accounts will be opened for any grantmoney from the state, as required.

“They didn’t like the accounting procedures that we have and we are changing to the ones they want us to use,” Linam said.

News, Pages 2 on 09/28/2011