RES NO 04-01-1980 Lk \qV
CITY OF VAN BUREN, ARKANSAS
RESOLUTION NO. -4 -1980
A RESOLUTION IMPLEMENTING CERTAIN RECOMMENDATIONS OF THE LEGISLATIVE JOINT
AUDITING COMMITTEE WITH REFERENCE TO THE 1977 -1976 AUDIT OF THE CITY OF VAN
(DUREN, ARKANSAS.
WHEREAS, the Legislative Joint Auditing Committee has deferred approval of
the aforementioned audit pending satisfactory implementation of
the recommendations cited in the report as pointed out in a letter
from the Committee Chairman to the Mayor dated February 25, 1980.
and
WHEREAS, for reference a copy of such letter and accompanying recommendations
are attached to and made a part of this Resolution, and
WHEREAS, it is the intention of the Mayor and City Council to abide by and
implement all said recommendations which are supported by statutory
authority.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF VAN BUREN,
ARKANSAS, THAT:
1. Building Permits are now Pre Numbered and Fixed Asset Records
are being maintained on a current basis by the City Clerk.
2. Amendment 13 to the Arkansas Constitution has been reviewed
and will be adhered to in the future.
3. Arkansas Statute No. 19 -4425 is being complied with.
4. Arkansas Statute No. 19 -4423 has been reviewed and will be
complied with in the future.
5. This recommendation was corrected and being complied with
subsequent to the years being audited as reflected in the
Audit Report.
6. All items commented on regarding Act 332 of 1977 are being
complied with, except for maintaining separate bank accounts.
A waiver of this requirement was requested on February 5, 1979,
by both the Mayor and the Municipal Judge. A Municipal Court
Review has been requested and is pending.
7. Current Revenue Sharing Requirements are being met.
8. The City Council is now authorizing disposals of Fixed Assets.
9. Fixed Asset Inventory will be conducted annually if possible to
do so with limited staff and limited funds. Performance Bonds
were being deposited and refunded by check before Audit was
completed. Separate entries are made for City and County Revenue
on the Municipal Judge and Clerk's Retirement Fund Journal.
Accident Report monies were being receipted and deposited before
Audit was completed. Expense Allowances were being reported
on W -2 before Audit was completed. A copy of the monthly
Treasurer's Report approved by the Council will be filed with
the minutes.
PASSED AND APPROVED THIS 21st DAY OF April 19 80
,ATTESTED:
to 4 l 4r
CI Y CLERK- REA UREA
()PACERS STATE OF ARKANSAS MEMBERS
W. E. "GENE" RAINWATER TOM WATSON, SENATOR BILL
CHAIRMAN W E "GENE" RAINWATER, ENATOR
,xv a,� J. A. "DOOLEY" WOMACK, SENATOR
o c e. JOE T. FORD, SENATOR
JOHN M. LIPTON HAROLD L. KING, SENATOR
VICE CHAIRMAN GEORGE E. "BUTCH" LOCKE, SENATOR
WILLIAM D. MOORE, JR., SENATOR
2.a: LLOYD C. McCUISTON, JR, REPRESENTATIVE
'l
DIVISION OF LEGISLATIVE AUDIT +q�, WALTER M. DAY, REPRESENTATIVE
CHARLES L. ROBINSON. CPA °o <a JAMES E. "JIM" HARRIS, REPRESENTATIVE
LEGISLATIVE AUDITOR TOMMY E MITCHUM, REPRESENTATIVE
JIM L. SMITHSON, REPRESENTATIVE
ORVEL M. JOHNSON, CPA PRESTON C. BYNUM. REPRESENTATIVE
JOHN M. LIPTON, REPRESENTATIVE
LEGISLATIVE AUDITOR EMERITUS LEON R. HARDIN, REPRESENTATIVE
BILL STEPHENS, REPRESENTATIVE
J. GAYLE WINDSOR. JR., REPRESENTATIVE
JOHN TRAVIS MASSEY. CPA C. WAYNE HAMPTON, REPRESENTATIVE
LEGISLATIVE AUDIT ADMINISTRATOR LEGISLATIVE JOINT AUDITING COMMITTEE JASN URGPOO RRPREENTATITATIVE
ROOM 172, PHONE 371 -1931
STATE CAPITOL CHARLES O. "BURSA" WADE, JR., REPRESENTATIVE
FRANK J. ARRINGTON, S, REPRESENTATIVE
LITTLE ROCK GRADY P. ARRIN REPRESENTATIVE
EX OFFICIO
February 25, 1980 KNOX NELSON, PRESIDENT PRO TEM
JOHN E. MILLER, SPEAKER
H. LACY LANDERS, CHAIRMAN, LEGISLATIVE
COUNCIL
OLEN HENDRIX, VICE CHAIRMAN, LEGISLATIVE
COUNCIL
Honorable Gene Bell
Presiding Officer
Van Buren City Council
Van Buren, Arkansas 72956
Re: 1977 -1976 Audit Report City of Van Buren
Dear Mayor:
In accordance with a motion adopted by the Legislative Joint Auditing Committee,
we are furnishing you a summary regarding audit findings and recommendations
reflected in your audit report.
The Committee has deferred approval of this audit report pending satisfactory
implementation of the recommendations cited in the report and has requested that
you formally present this letter and the accompanying summary to the Council and
that the Council members attest by Resolution to the actions being taken to
assist in the implementation of each of the audit recommendations and advise the
Legislative Joint Auditing Committee of these actions by remitting a copy of the
Resolution. If the Council should have any questions or need any assistance in
implementing any of our recommendations, please feel free to contact us so that we
may schedule one of our personnel to visit with you in the future. Your assistance
in the implementation of our audit recommendations is appreciated.
Yours very truly,
LEGISLATIVE JOINT AUDITING COMMITTEE
W. E. Rainwater OF View 6 1
Chairman rFe 4f.
WER/JES:kf r 1
Enclosure FEB2 919
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