Cincinnati’s general fund for the year ending June 30, 2012 had a deficit of $10,278.
The audit faulted the city for not publishing, as required by state law, the annual gross salaries of all city employees.
City employees accumulated $2,075 in earned but unused vacation hours for subsequent use or for payment upon termination, retirement or death.
The audit found the city has not complied with sewer revenue bond provisions by not annually auditing the books and accounts.
The city’s response to the audit was smaller populations are not required to have books and accounts audited yearly.
The audit faulted city personnel for not reconciling utility billings, collections and delinquent accounts. The city’s shut-off policy and procedures were not enforced, paid utility stubs or receipts did not always indicate the date or amount paid and delinquent accounts were either not reconciled or improperly written off.
To read the complete audit released July 24 go to the Cincinnati clerk’s office or the auditor of state website.