NATCHEZ &045; A county audit performed by local accountants noted matters involving internal control over financial reporting that they considered to be &uot;reportable conditions.&uot;

The conditions, which the audit describes as deficiencies in design or operation, include a failure to follow proper procedure on the 2003 budget and overcompensation of the circuit clerk.

Switzer, Hopkins and Mange’s report on the fiscal year that ended Sept. 30, 2003 was completed in July.

The first finding on the Adams County Board of Supervisors states that the board’s expenditures exceeded the budgeted amounts in some funds. This problem could have been rectified if the complete amended budget had been entered into the minutes by Oct. 31, 2003, but it was not, Dennis Switzer said.

&uot;The state of Mississippi law recognizes that there will be a difference between the budget and the expenditures,&uot; Switzer said. &uot;The supervisors should amend their budget at the end of the fiscal year. There was some confusion in the county of whether it had to take place in 30 days and they didn’t formally amend the budget.&uot;

In the audit the board responded by saying the problem would not reoccur this year.

The audit also reported eight problems in the circuit clerk’s office including understated fees and overstated expenses, which resulted in the overcompensation of Clerk M.L. &uot;Binkey&uot; Vines in excess of $17,921.73 over the cap limitation he is allowed to receive.

In the audit, Vines responded saying he was reviewing the determinations regarding undocumented or disallowed expenses.

&uot;Documentation will be provided to the State Auditor’s office on these items as quickly as possible,&uot; the clerk’s response reads. &uot;Any amount which remains disallowed will be paid to the general fund of the county immediately.

Any errors in properly maintaining the fee journal were totally unintentional. I have installed a new accounting program and hired a financial consultant. These steps should alleviate past problems.&uot;

Vines was unavailable for comment Wednesday.

Another finding against the clerk’s office was the unauthorized use of trust funds leaving some funds unaccounted for.

&uot;Settlements to the Circuit Clerk during calendar year 2003 totaled $207,960.50 more than the amounts shown as due him by his clearing account journals,&uot; the audit says. &uot;These disbursements, in effect, represent unauthorized loans to the Circuit Clerk.&uot;

The clerk responded saying the settlements were made in error and were fixed as soon as they were discovered. He said the $207,960.50 has already been re-deposited in the accounts and that he notified the state auditor himself.

The auditor’s note in the report said the matter has been referred to the Investigative Division of the Office of the State Auditor.

&uot;We understand the funds have been reimbursed,&uot; Switzer said. &uot;We report what we find; we don’t try to make a judgment.&uot;