YOUNGSTOWN | State audit

YOUNGSTOWN | State audit

An audit of Youngstown’s 2012 finances by the Ohio auditor included eight noncompliance citations and 16 recommendations. Here are some of the key citations and recommendations:

Had deficits in three funds, most notably $2,649,801 in the general fund. The others were $37,205 in the Community Development Agency fund, and $20,916 in the litter control and recycling fund.

Didn’t set aside enough money for the Ohio Bureau of Workers’ Compensation reserve fund. The difference between what BWC recommends and what the city had on reserve was $779,210.

Had a $1,881,060 excess of sanitation revenue that was used to subsidize general-fund operations.

Used water and wastewater funds to provide grants to companies and agencies without obtaining documentation to show that money went for those specific purposes.

The city doesn’t have an internal audit committee.

The city doesn’t have a grant coordinator on staff.

The city hasn’t sought proposals for a new depository vendor since 1999.

The city doesn’t have a whistle-blower policy.

Numerous information technology issues, such as a lack of a long-range strategic plan, a data retention plan, and a disaster recovery plan.

Source: 2012 state audit of Youngstown