State Auditor's Office reprimands fire district

The state auditor’s office has advised Lincoln County Fire Protection District 9 that materials required were not furnished to auditors for the period of Jan. 1, 2010 through Dec. 31, 2011.

The letter stated that failure to submit required annual financial reports is a violation of state law.

The letter further stated that auditors were unable to conclude their audit of the district’s internal controls and compliance.

Financial reports are to be filed with the state auditor’s office within 150 days of the closing of the year.

The reports, the letter stated, “shall contain accurate statements, in summarized form, of all collections made, or receipts received, by the officers from all sources, all accounts due the public treasury, but not collected; and all expenditures for every purpose, and by what authority authorized; and also (1) a statement of all costs of ownership and operation, and of all income, of each and every public service industry owned and operated by a local government; (2) a statement of the entire public debt of every local government … (3) a classified statement of all receipts and expenditures by any public institution ... together with such other information as may be required by the state auditor.”

The letter recommended that the fire district devote the attention and resources necessary for required information for future audit periods.