State audit would cost Boardman Township $78,000



By DENISE DICK
VINDICATOR STAFF WRITER
BOARDMAN -- It would cost $78,000 for the state auditor's office to conduct a performance audit of township operations.
Trustees met last month with representatives from the state auditor's office performance audit division about the scope and costs of performance audits.
The township anticipates the need to ask voters for an operating levy in the next two years to stave off a projected deficit.
The work would cover township financial systems at $20,000 and human resources and the police, fire and road departments at $14,500 each, according to a letter received this week from James Penning, chief auditor of the performance audit section.
The cost estimates represent the maximum that would be billed to the township, the letter said.
Trustee Kathy Miller said no decision has been made to move forward with a performance audit.
"It's something to talk about," she said.
Under the financial systems portion, Penning's letter said auditors would work with township officials to develop a five-year forecast for the township's major funds based on analyses of historical revenue and expenditure trends and patterns. It also would review strategic and financial planning, budgeting, financial reporting and economic development activities.
Under human resources, auditors would conduct a high-level staffing analysis of the township based on its population. They would review collective bargaining agreements as well as employee benefits and salaries.
Other departments
For the police department, the auditors would look at revenue and expenditures in comparison to similar townships. They'd also examine overtime, staffing levels using data of calls for service, response times, crime rates and crime clearance rates.
Much of the review of the fire and road departments would follow that of the police department.
The fire department analysis would include evaluation of fire prevention and investigation activities and the billing and collection process for emergency medical services.
The road department also would include a review of the processes for road and pothole repair, road maintenance, street sweeping, snow and ice removal, recycling and storm sewer maintenance.