BC 2011 09 19 Regular Meeting - Laserfiche WebLink

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September 19, 2011 (Regular Meeting) Page 595 UPON MOTION of Commissioner Carruth, seconded by Commissioner Measmer and unanimously carried, the Board approved the contract between Cabarrus County and Kannapolis City Schools for maintenance and repair; and authorized the County Manager to execute the contract on behalf of Cabarrus County, subject to review or revisions by the County Attorney. (F -3) Emergency Management - Adoption of Ordinance Amending Chapter 34, Fire Prevention and Protection of the Cabarrus County Code of Ordinances The Cabarrus County Emergency Management /Fire Marshal's Office recommends the attached revisions to Chapter 34, Fire Prevention and Protection, Section 34 -30 (13) of the Cabarrus County Code of Ordinances, as it relates to the audit requirement for county volunteer fire departments. The proposed text amendment will benefit the VFD's by reducing audit costs. UPON MOTION of Commissioner Carruth, seconded by Commissioner Measmer and unanimously carried, the Board adopted the following ordinance: Ordinance No. 2011 -33 ORDINANCE AMENDING CHAPTER 34 (FIRE PREVENTION AND PROTECTION) OF THE CABARRUS COUNTY CODE OF ORDINANCES BE IT ORDAINED by the Cabarrus County Board of Commissioners that Chapter 34, Fire Prevention and Protection, of the Code of Ordinances, Cabarrus County, North Carolina, is hereby amended to read as follows: ARTICLE II. FINANCIAL ASSISTANCE TO FIRE DEPARTMENTS Section 34 -30. Minimum standards for qualification. Subsections 1 - 12 are unaffected by this ordinance. (13) The department shall furnish to the Cabarrus County Board of Commissioners an independent wit Financial Review of receipts and disbursements for the fiscal year conducted by an accountant certified by the state. This Financial Review shall consist of the following: (1) Confirmation of significant revenue sources and dollar amounts for the fiscal year (2) (2) Cash disbursement testing to include the follow (a) Discuss procedures for cash disbursements with the responsible individual(s) at each department. (b) Selection of a random sampling of approximately 20 to 25 cash disbursements for detailed testing from a list of all checks issued by the department during the fiscal year (c) Compare disbursements) to related supporting documentation matching invoice payee, amount and date to disbursement. (d) Determine that invoices are an appropriate use of department funds. (e) Determine that payment of invoices have been properl approved by authorized individual(s) (f) Determine that paid invoices were properly cancelled to avoid duplicate payment. (g) Determine that payment has been coded to the proper general ledger account(s) for the proper amcunt(s). (h) View cancelled to checks to verify signature(s) is that of authorized signatory or signatories. (i) View bank statement to verify that checks cleared the bank for the proper amount and within a reasonable period of time after issue.