Audit report

Recent Audit of the Lawrenceville City Government Financial Operations

A Report on the Inadequacies of Financial Accounting

At the October 3rd,  regular city council meeting, the Council unanimously approved the findings and  recommendations of the independent audit performed by Moore, Stephens, Tiller, Certified Public Accountants and Business Advisors.  City manager, Bob Baroni, now has the responsibility to develop and implement an action plan to address the identified issues.  

The findings of the financial audit indicated an inadequate financial and accounting system.  These weaknesses included:

      1. lack of written accounting controls and monitoring of the city's financial transactions that are safeguards of the city assets and day to day financial operations, 

      2. lack of  inventory controls over construction supplies, materials and equipment. 

     3. lack of compliance with ordinances already on the books. In other cases there were no ordinances to follow. 

In addition, the auditors reported that city projects were often disorganized and paper work was difficult to locate.  

What, specifically did the Audit find?

a. Collins-Industrial Microtel Inn-$185,000.00 expenditure on private property without Council approval.  This was repaired by the City of Lawrenceville after private property had become damaged during flooding.

b. Hodge Construction Co.--$149,000.00 over payment of contract of $803,000.00 no bid jobs for gas lines over 4 years.  This was a single source procurement for gas department for years.  

c. Forest Hills Curbing and Paving: $379,000.00 in change orders never approved by the City Council.

d. Police Station Relocation-$7,700,000 reported cost but the actual cost was $10,047,004.00 including $755,470 to Precision Planning, $919,135.00 to Video Insight, $408,186.00 DeKalb Office for office furniture.

e. Gas Department Penalties-$1,395,000/ $1,770,000 with $4,500 paid by department head without reporting to Mayor and Council.

Inventory of Parts and Equipment

There were no written internal controls over materials, supplies, and equipment.  There was also no inventory on the city's general ledger and no record of inventory activity.  There was no log of equipment use for projects and no department head knew of any equipment use by contractors on projects.  There were no procedures, so no inventory activity was performed.

Bob Baroni, City manager, is now in charge of fixing these inadequacies.  However, in the end, the City Council and Mayor are responsible and accountable for the city's financial records and the regulatory compliance of financial ordinances.

How will the city council members hold the city manager and the department heads accountable so that they can be accountable to the public?  

For a detailed account log on to:  www.lawrencevillega.org.  

1. click on government at top of page
2. click on  city council at left side of page
3. click on budgets
4. click on audit report at bottom of list.

To see the report, click on the following link:  Audit report

RESOLUTION OF THE

MAYOR AND COUNCIL OF

THE CITY OF LAWRENCEVILLE

Whereas, the City of Lawrenceville is comprised of a fabric of diverse neighborhoods and subdivisions that vary in architecture, design, purpose, age, character, style and size;

Whereas, these neighborhoods have been built over a period of the last 100 years under no or very different development standards than exist today;

Whereas, the roads, curbs and lighting finishes for each neighborhood are also very different making it difficult for the City to maintain.

Whereas, the City of Lawrenceville has established minimum building and development standards that exceed the standards present in many of the older neighborhoods;

Whereas, this City Mayor and Council desire to revitalize our neighborhoods by bringing older neighborhoods up to current standards through public improvements in public right of ways, including but not limited to adding curbs, storm water facilities, and lighting;

Whereas, we believe that it is the City's responsibility to wherever possible to improve the neighborhoods to our modern standards to promote and assure revitalization of our entire community.

NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE CITY OF LAWRENCEVILLE THAT:
 
1)      The City Manager or his designated subordinates or assistants are charged with formulating a strategic plan to upgrade neighborhoods, which currently have underground power, to current standards of lighting and to upgrade neighborhoods with proper curbs, gutters and storm water facilities to improve the quality of life and visual appeal of these neighborhoods and to establish continuity throughout the city.

2)       This strategic plan should include both a timeline for completion, cost estimates and sources of funding.  Initial findings should be presented to the Mayor and City Council at their regular October work session and a final plan should be ready for the November business meeting for approval. 
 
3)      The City Manager or his designated subordinates or assistants are further charged with creating a list of issues raised by the neighborhoods of the City from the reports presented in our regular monthly business meetings by the neighborhood leaders.  Each item raised will remain as a standing agenda item until removed by the official vote of the City Council.

4)      This plan does not represent the entirety of improvements to neighborhoods and storm water facilities.  It represents a commitment to the continual investment of the City of Lawrenceville into the overall infrastructure of the City. 


IT IS SO RESOLVED THIS 12TH DAY OF SEPTEMBER, 2011

Update on the College Corridor project:

A request for proposals for a Livable Centers Initiative (LCI) study for the College Corridor has been issued by the City of Lawrenceville. The proposals were due on August 4, 2011. This improvement study will be for the area between Georgia Gwinnett College and downtown Lawrenceville.

Unattractive Corridors

The physical character of a city is, perhaps, the most important indicator of its economic strength, spiritual vitality, and sense of civic pride. The initial impression of the City is formed by the quality appearance of development, condition of buildings and sites, maintenance and design of the roadway streetscapes, relationships between adjoining land uses, and the abundance of natural features and preserved resources.

The entrance to any city creates a defining moment as to how the city is perceived. First impressions last a long time and are hard to overcome. The major corridors leading into Lawrenceville evoke a sense of haphazard zoning and no sense of planning with defined standards. To create a sense of place, Lawrenceville should strive to enhance the entrances such that there is no question about when you have arrived in the city. Currently that realization is made as the major corridors leading into Lawrenceville are filled with used car lots, pawn shops, check cashing places, title loans shops, and depressed strip malls.

The Lawrenceville Development Authority (LDA), with their powers to redevelop, should focus on the major corridors and deteriorating areas and strive to attract quality businesses where people can shop, dine and be entertained. The City Council should also investigate every method available to redevelop the blighted and unattractive areas.

We live in the second oldest city in the metro Atlanta area. Our corridors into our city should not only instill civic pride and offer a pleasant drive into our historic downtown but make a great first impression to visitors.