Borough Code Audit Requirement Letter to Council

June 13, 2008 Friday the 13th Gennaro A. Marino P.E. e- mail kmayor@ptd.net 610-683-7977 Kutztown Borough Council Borough Manager Assistant Treasurer Samilo Borough Solicitors Mooney & Dietrich Long & Barrell Accountants Attention Please! Attached please find a copy of an e-mail I received from Karen O’Neil, Government Specialist of the Department of Community and Economic Development. It quotes the Borough Code sections pertaining to the stringent requirements of the Mandatory Annual Audit by the Independent Auditor. It also quotes the duties of the Independent Auditor such as: 1) To file a copy of the report with the Secretary of the Borough and to the clerk of the Court of Common Pleas of the county and the Department of Community Affairs not later than 90 days after the close of the fiscal year, and 2) to publish within 10 days thereafter, by advertisement in at least one newspaper of general circulation in the Borough, a concise financial statement setting forth the balance in the treasury at the beginning of the fiscal year, all revenues received during the fiscal year by major classifications, all expenditures made during the fiscal year by major functions, and the current resources and liabilities of the borough at the end of the fiscal year, the gross liability and net debt of the Borough, the amount of the assessed valuation of the borough, the assets of the borough with the character and value thereof, the date of the last maturity of the respective forms of funded debt and the assets of each sinking fund. Section 1113 states, “The fiscal records and documents and the minute book and other records and documents of every borough shall be open to the inspection of every taxpayer thereto, at any reasonable time. You are all guilty of serious violations of the above Borough Code Sections. For one the Auditor accepts all figures and internal revenue and expenses provided by the borough without question. The mandatory Annual Audit never shows the internal debt. Auditor Mr. Long has stated at a Council Meeting that his Audit does not check internal loans or transfers of funds between borough departments. There is no information available to taxpayers to show when and if the audits have been filed with the Court of Common Pleas, the Borough Secretary or the Department of Community Affairs. There is no information available to taxpayers to show when and if the audits were published in any newspapers. And as far as records and documents available to taxpayers, the only information available to the taxpayer at the Borough Hall is the 2008 Budget which contains proposed figures. If I do not receive an answer to this letter in timely fashion I will copy every State Agency because this is arrogant and deliberate attempt to conceal the falsifying of the Budget and publishing fraudulent reports. Sincerely,