If the Tazewell County Board wins in its quest to replace the elected auditor position with a hired internal auditor it could spend much more than it is spending now for the elected position.

The Executive Committee of the Tazewell County Board will meet immediately following the Risk Management Committee meeting at 4 p.m. Wednesday to approve the ballot question and decide if it and the job description for a hired internal auditor should go to the full county board. According to the packet of information for the Executive Committee meeting, “The internal auditor is an appointed official who answers to a five member committee.”

Tazewell County Board Chairman David Zimmerman has said the appointed auditor would be independent of the county board, but in the job description, it clearly states that the appointed auditor would report to “a five member committee made up of the (Tazewell County Board) Audit Committee Chairman, (Tazewell County Board) Finance Committee Chairman, the (Tazewell County Board Human Resources) Committee Chairman, and two community members (preferably Certified Internal Auditors or Certified Public Accountants).”

The position is currently held by Shelly Hranka, a first-term auditor. Hranka never held another elected position. She earns $51,500 as auditor.

The pay rate for the job description for the non-elected position would be from $56,505 to $95,543, plus benefits. As an employee, the new hire would be entitled to all benefits.

Ad-Hoc Committee Chairman Mike Harris said last week that there are no requirements to be auditor. The county wants more experience, he said.

“We know some of our audits haven’t been completed. The main job is compliance, and some audits just haven’t been completed over the years. ... We would like to bring in talent that can do it, can see it. Anybody can come on the job and learn it, but we want our auditor to have a CIA, Certified Internal Auditor.”

But, in the job description to be considered by the executive committee Wednesday the certifications Harris spoke of are not listed as a requirement, it simply says, “Is desired.”

Ad-Hoc Auditor Review Committee Chairman Mike Harris said the committee approved a recommendation to the Executive Committee to let the voters decide if they want an elected auditor and Harris drafted a paragraph to send to the Executive Committee.

“Due to the complexity of the position, we’ve decided to place on the ballot a measure to allow the voters to decide to replace the elected auditor’s position with a public accounting official,” read the statement. “We believe that a minimum level of caring, knowledge and experience should be a prerequisite for such a vital position.”

Many of the “Essential Duties and responsibilities” listed in the job description include the duties that the County Board stripped from Hranka when she came into office.

The internal auditor must have thorough knowledge of auditing and accounting principles, practices and methods of governmental accounting,  establishe sound internal control techniques and principles, develops and plans audit programs detailing audit procedures to be performed, make recommendations to county officers and department heads for corrective actions related to the internal audit findings.

 

Essential duties and responsibilities

The job description states the following requirements:

• Plan and execute internal audit functions.

• Prepare audit programs which describe in detail the procedures to be performed and reevaluates on a yearly basis.

• Elect audit areas and scope of audit to be performed. Areas of focus to include the fixed asset accounting system and revenue receipts of all county officers and departments presented for deposit with the County Treasurer.

• Conduct preliminary meetings with personnel of the department to be audited to obtain an overview of the auditee operating systems and internal accounting and administrative controls in existence.

• Evaluate findings and results of audit procedures performed in order to arrive at valid conclusions.

• Conduct closed meetings to discuss audit findings and recommendations for corrective actions.

• Audit all claims against the county, and recommend to the Finance Chairman the payment or rejection of all claims presented.

• Approve all orders for supplies issued by the various county offices when quotes are required by the purchasing ordinance.

• Assist the Finance Department and the Department Head with the review and opening of RFP or bid documents when required by the County Board or county departments.

• Review County Board rules, regulations, resolutions, and ordinances as well as state and federal rules and regulations in preparation for audits.

• Coordinate with the Finance Department to ensure proper communication and information sharing from the accounts payable and purchasing functions.

• Oversee the sale of surplus inventory.