Perry and Associates – September 8, 2015
Perry & Associates recommends that a request be made to the West Virginia State Auditor’s office requesting the approval to open a new account titled Point Park Farmers Market using GASB account number 979 titled “Culture & Recreation”. Using this account will allow the City of Parkersburg to have a complete accounting of all funds being used by the City of Parkersburg at the Market. (Exhibit 20 – West Virginia State Auditor Office Municipal Government Chart of Accounts page 7)
Perry & Associates recommends that after obtaining approval from the West Virginia State Auditor’s office to open a new account titled Point Park Farmers Market using GASB account number 979 titled “Culture & Recreation” that the Finance Department perform adjusting journal entries to transfer all expenditures associated with the Market to the new account.
Perry & Associates recommends that “whistleblower” training and continued refresher “whistleblower” training be conducted to educate all City of Parkersburg employees to report issues that they feel are questionable, unethical or fraudulent to a party in a confidential manner. According to former Mayor Newell, although the City of Parkersburg has not had “whistleblower” training, employees should have known to go to the Personnel Director or the City Attorney. Perry & Associates recommends the process have a confidential provision to ensure employees will come forward without fear of reprisal.
Perry & Associates recommends that a complete review be conducted concerning the $270,517.77 that was expended at the Market during the period fiscal year 2013/2014.
Perry & Associates recommends that a check list be designed by the City of Parkersburg to ensure that three (3) bids are obtained and that these records are maintained in the Finance Department files not by other departments.
Perry & Associates recommends that the details of the purchase of the 2011 Dodge Charger for $16,500.00 be forwarded to the West Virginia Ethics Commission for a ruling on the use of “trade in vehicles” to circumvent the $15,000.00 bid requirements established by the State of West Virginia and the City of Parkersburg. It is also recommend that an adjusting entry be performed to move this expenditure from 002-750-341-000 titled “Streets & Highways” to a police department line item.
Perry & Associates recommends that the Quick Claim deeds authorized on January 28th, 2014 and February 11th, 2014 be filed as voted on and approved unanimous by the City Council of Parkersburg.
Perry & Associates recommends that the City of Parkersburg Municipal Building Commission per WV Code Chapter 08 Article 33 assume their lawful role of governing the Market. Including but not limited to:
- Accept ownership of the Market property from the City of Parkersburg
- Handle the day to day operations of the Market
- Authorize leases and terminate leases at the Market
- Establish a checking account to deposit lease payments and funding from various sources per WV Code 8-33-8
- Provide the City of Parkersburg Council on a monthly basis an accounting of the financial position of the Market and on a yearly basis a budget for the fiscal year
Perry & Associates recommends that City of Parkersburg purchase a payroll and project tracking system. The system would have numerous advantages for the City. Currently the City of Parkersburg has no way to track the employee wages associated to the Market, gasoline and diesel fuel used at the Market and equipment wear and tear at the Market. In addition, the system can track the amount of labor and materials used during projects in each of the City Council Members District.
Conduct public meetings as required per WV Code 8-12-18 (c) and as researched and recommended by Assistant City Attorney, Rob Tebay, on August 22, 2013.