Both do FAR MORE than what was stated in Dhillon's Report. Here are other Finance Secretary daily, weekly, and monthly tasks missed in the Report that the Secretary / Treasurer is cross-trained to do: Audit all incoming invoices; align with departmental purchase orders; remove any taxes (since we are tax exempt); assign budget debit account numbers; assign vendor numbers; complete bi-weekly and monthly Treasurer's Reports (Supervisors and Municipal Authority) and budget to actual account analysis reports; quarterly meet with department heads to examine the budgets, expenditures, and budget forecasting; bi-weekly payroll; review and audit time cards, emergency call outs and over-time; track expenses for contracted services with Mont Alto for invoicing; register all State and Federal taxes electronically; post all deposits into the computerized financial management system and create the trial balance; balance all accounts monthly; audit earned interest income and post accordingly; author monthly cash flow reports; compares the utility billing clerk's financial statements as two sets of eyes as preferred for audit. Supervisors and municipal authority members would receive the bi-weekly Treasurer's reports and the monthly budget account analysis (receipt and expenditure) reports.
Fired Antrim Twp. workers dispute report used to oust them
The Finance Secretary is heavily involved with the budget process which is worked on by a team of the Manager, department heads, Finance Secretary, and Secretary Treasurer. This process is ongoing, however, the greatest amount of work begins in August and lasts through January of the new year. The Finance Secretary does all of the postings, authors the mandated Management Discussion & Analysis Report; GASB (General Accounting Standards Board) - 34 tracking; appraisal and inventory costs, depreciation, and control for audit and insurance purposes; end of year IRS 1099 form completions and distributions; and W-2 preparation.
The Finance Secretary also tracks project costs utilizing excel spread sheets. Some examples are recreation fees, individual traffic signal expenses, individual sewer pump station expenses, Todd Auto Body costs, various park and recreation projects, fuel expenses by departments, special projects such as the Connector Road and SR0011 Corridor Study, road construction and maintenance project supply costs, and this Management Study including staff times.
Many items had to be completed for the certified public accountants that do the annual audits. Many spread sheets and reports were produced to streamline the financial operations.
On page 13, Dhillon incorrectly stated work being done by the Finance Secretary that is performed by the Administrative (front office) Secretary.
Dhillon states on p. 47 "the Secretary / Treasurer appears to have a somewhat limited scope of responsibility and corresponding workload." He doesn't have a clue about all of the additional duties not listed in Dhillon's Report that the Secretary / Treasurer performs. There are many reports and investment numbers that are given to the Supervisors monthly. The Board of Supervisors should have corrected all of this as observed in Dhillon's report! As for asking for assistance from Washington Township, this was probably done because one remaining employee was overwhelmed and now responsible for the work load of three people!
Dhillon's report regarding the way things were done in 2003 is wrong. Two persons were assigned to those tasks back then as well. A lot has changed since 2003 with GASB-34 standards implemented. Both ladies are cross trained to support each other, however, the combined work load is far too great for just one person. The 2006 and 2007 audit reports noted the possibility for another set of eyes to be employed in the day to day financial operations, that of a certified public accountant. The CPA auditors did not recommend this move which would most likely cost nearly $100,000 with wage and benefits, since we were administering a successful financial management office. This audit report can be read on Antrim's web site.
