Montmorency audit comes out basically good

ATLANTA – Montmorency County Board of Commissioners heard an annual audit report from auditor Kenneth A. Talsma of Anderson, Tackman & Company, PLC about its basic financial and account standing at its meeting Wednesday.

“We are still seeing troubles in the area of taxable values,” Talsma said. “Hopefully it will rebound.”

Talsma indicated the general fund expenditures are around the same as 2012, with a decreased difference of $40,549, which is around normal conditions.

“In the past, insurance expenditures were in the general government expense, but they have been moved to ‘other’, so there’s a decrease there and increase in other expenditures,” he said about the specific areas of expenditures. “Public safety is down, which includes the sheriff’s department, jail and building inspectors.”

The county spent $63,000 less in public safety, and $13,000 more for health and welfare which includes mental health and substance abuse.

“As a rule of thumb, you’re still in a good location as far as the fund balance is concerned,” Talsma said. “There is a decent cushion in the fund balance.”

The county works to keep a two or three month reserve in the balance, in case of emergencies, plus a six month cushion to get by between the tax collection and distribution.

Talsma suggested some changes to the board regarding small accounts that are no longer active. He suggested adding the remaining balances, if they are able to be consolidated, into the general fund to get rid of some of the inactive accounts.

“There are some old ones that should be looked at and moved out of there,” he said. “They should be cleaned out.”

Some of the transfers suggested by Chair Gene Thornton were from the safe kids fund, equipment replacement fund, building authority construction, and building authority debt. The board plans to look into moving the suggested money around to put it to better use for the county.

“Almost all the funds came out in the black,” Talsma said. “One fund ended in the red, but it was only by around $75, so it should be easy to fix. I think you’re holding your own. Comparably to other counties, you’re decent.”

Nicole Grulke can be reached via email at or by phone at 358-5687. Follow Nicole on Twitter @ng_alpenanews.