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Paul “Andy” Stewart
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Tab 11
Ledger, The (Lakeland, FL)
September 23, 2011
Files Are 'a Mess,' but Audit Shows Dundee's Finances Improving
Author: DONNA KELLY
DUNDEE While Dundee's external audit indicates its books are in disarray, auditors also found
the town's financial situation improving.
Michael Brynjulfson of Brynjulfson CPA in Lakeland said problems included bookkeeping
errors, infrequent financial reports completed and sent to the Town Council, and individual funds
that don't balance properly. "The files were a mess," he told council members during a meeting
earlier this month. The audit comes less than two months after the abrupt departure of former
Finance Director Martin Munger in August.
Town Manager Andy Stewart said at the time that Munger resigned because the two men "just
had a difference in management style." Stewart said the same words when asked Monday when
asked whether Munger left in light of the lengthy list of concerns in the management letter
section of the audit.
"The comments made by the auditor are good comments, and the staff are working as we speak
to address these issues," Stewart said. "The finance director position is responsible for some of
those duties identified in the management letter and my job as the town manager is to make sure
we are addressing those findings."
He also discovered the town neglected to transfer $2,920 in education funds collected by the
Clerk of Court to the Polk County Sheriff's Office, which provides contracted law enforcement
services to the town. This is required by state law.
Stewart said the resource officers are included in the $772,218 annual fee the town pays the
Sheriff's Office for services.
Apparently, according to the report, both the town and the Polk County School Board have been
paying the Sheriff's Office for school resource officers. The town's contract with the Sheriff's
Office includes the services of two school resource officers.
Stewart, in the management's response section of the audit, said the education fund money will
be mailed to the Sheriff's Office before Sept. 30, the end of this budget year. He also said Town
Attorney John Murphy will review the contract for law enforcement services and look into the
school resource officer situation.
Brynjulfson found issues with incorrectly reported restricted funds, including stormwater fees
and the town's portion of the 5-cent gas tax. But he found nothing wrong with the town's
reporting of impact fees, a problem that put Dundee in serious financial straits a few years ago.
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