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Hill April 18, 1991 TO: ~ike Ruffin, County Hanager FROH: J~ ~ok~ Social Services Dire SUBJECt ~ 1~90 County aa ~ritint to ~equest you~ assistance In cla~i/ying fo~ the Board of Comissione:s an itea contained in the ~ 1990 County Audit. ' The audit report reflects an overexpenditure by the Deparment of Social Se~ices. ~is is cited in a section entitled 'Stewardship~ Co~liance and Responsibility." No explanation of this item is contained in the ~eport. ~e find~E may be correc~ in a technical sense and the ~nner in ~hich it is reported may confo~ to accepted audit practice. However. the info~tlon presented is highly misleading and uMair to ~he Depar~enu. No ove~expendicu~e vas made by the Depar~ent by any c~on usage of the te~ and the item does represent aaoccu~ence ~'hich could or should have been avoided by the Depa=tment. ~e i~em treated in the =epo~t as an ove~e~endi~ure resulted from the decision of the audi~ fi~ thac the cash val~e of surplus iood co~odi~ies distributed by the Depa~ent at quarterly dist~ibutions at the fairgrounds should have been budgeted and treated as an expense. I have at~ached a memo f~ Finance Officer Blair Bennett confi~inE ~his. No p~for a~ual audit durinE ~he ten years in vhich the Depar~ent has operated the USDA Surplus Pood Co~odity Pro~r~ has ~reated the co~odities this way. ~e c~odities a~e also meticulously and exhaustively accounted for inventories and ~eports we a~e requi~ed to do for the N. C. Depar~en~ of Agric~lture, ~e are submitting a budget amen~ent vhtch v~l reflect the cash value of food comodi~ies distributed this year as an expense and offsettinE revenue. ~e feel ve~ seriously about our responsibility for effective stewardship. ~ith this in ~ind I ~ould like to request you share these clarifytnl materials vith the Board of Co~ssioners. ~ank you. ~p~fl~nt of ~1 Se~l~s