Internal controls training planned

Jay County is working its way toward implementing its set of internal control standards.
Two representatives from H.J. Umbaugh and Associates met Monday with Jay County Commissioners to discuss work the accounting firm is doing to help implement the measures.
At its June 27 meeting, county commissioners approved having Umbaugh assist in putting the required controls in place.
The state has mandated that each political subdivision must adopt minimum internal control standards as defined by the state board of accounts. The standards are intended to create a system of financial accountability and transparency within local governments.
Umbaugh’s Dan Hedden told commissioners Faron Parr, Jim Zimmerman and Doug Inman the county has completed two of three tasks required by the year’s end, having already adopted an internal controls policy and materiality threshold policy.
The next step is training.
Hedden said elected officials, department heads and any employee who handles cash will have to undergo training, which most likely will be done by watching a video.
Commissioners suggested Monday the possibility of having specific times set aside for employees and officials to watch the video in the courthouse auditorium or elsewhere.
Hedden said Umbaugh will compile a list of employees that need to be trained.
After training, it will be time to review what internal controls the county already has in place and to see where holes exist. That process will take place through a questionnaire Hedden has drafted.
“It’s designed to ask you those questions that are going to elicit the responses and tell us who you are and how you do things,” Hedden said.
Hedden said developing the internal controls is an ongoing process and that there are no pressing deadlines to complete the questionnaire process.
Meanwhile, highway superintendent Ken Wellman told commissioners he’s heard concerns about a jog in the road at county roads 400 East and 400 South. Wellman said he will get data from Jay County Sheriff’s Office regarding accidents at the location and suggested the possibility of “dressing up signage a bit” to make drivers more aware of the curve.
In other business:
•Commissioners approved Sheriff Dwane Ford to award a contract to from A-Landon Excavating in the amount of $3,484.50 to resurface and reseal the sheriff’s office parking lot and its garage lot. Ford presented two bids last week, but commissioners recommended he reach out to Landon, which provided the lowest bid. The money for the work is slated to come out of the infrastructure fund.
•Said they’d be fine with allocating $275 out of the commissioner’s budget, if state board of accounts will allow it, to help cover costs in the veterans’ service office for the year.
•Heard from courthouse superintendent Roger McBride, who presented a bid from Atlas Building Services, Inc., for four projects at the courthouse. They include, in part, water testing windows, tuck point work on the chimney and roof and cleaning granite entries. The combined cost for the four projects totals $21,950. Commissioners recommended McBride seek other bids.
•Also heard from McBride that he is waiting to receive a bid for possible work to resolve water leaking at the health department building.
•Acting as drainage board, OK’d surveyor Brad Daniels’ request for hearings on a proposal that the Collins Watershed be joined with the Salamonie River Watershed and another hearing on raising the rates for the Loblolly Watershed.