On May 19, the Barry County Health Department Board of Trustees received a clean audit report from Patti Weber, of The CPA Group, in Cassville.
"You had more revenue than expenses, which wasn't the case last year," said Weber. "The improvements at the Monett facility ate into your fund balance last year."
According to Weber, the health department has a $379,000 fund balance this year. Over the last fiscal year, expenses were slightly lower due to the health department's partnership with OACAC and a decrease in public health responses.
"Your balance is all cash, and it is all unrestricted," said Weber. "The Sho-Me Healthy Women program, emergency management and vital records were all self sufficient. Your Women, Infant, Child (WIC) and health initiative expenses were up."
Weber recommended the board develop a policy regarding restricted, committed and assigned funds. Restricted funds are monies needed to pay loan or lease purchase payments. Committed funds are earmarked for certain projects, and assigned funds are set aside for future needs.
"Assigned funds might be set aside for a down turn in the economy," said Weber. "How you choose to use your funds is up to you, and you can always change your minds, but you need a policy.
"The policy might say that if you have committed funds, you will always use those first, or it might say that you will try to use those first, but you can use other funds," said Weber.
Board member Rocky Mills asked how this type of policy would benefit the health department.
"When you are sitting there with X amount of money, it can appear like that money is just lying in the bank," said John Starchman, board chairman. "This would be a good way to demonstrate to the public or anyone interested that we have a purpose for those funds."
Weber suggested that the board policy include information on who is authorized to assign funds during the budgetting process.
In other business, the Barry County Health Department Board of Trustees:
* Heard that its WIC contract has decreased by $10,400 due to a drop in case load.
* Reviewed the service fees report, which showed that the health department collected $3,286.31 in service fees in April. Service fees were down nearly 24 percent when compared to April of 2010.
* Heard that health department staff members participated in the Central United States Shakeout Drill on April 28.
* Reviewed the service count, which showed that 985 services were provided at the Cassville facility and 1,815 services were provided at the Monett facility in April.
* Heard that Roger Brock, health department administrator, attended the 24th annual emergency management conference in Branson last month.
* Reviewed the environmental report, which showed that environmental public health specialists permitted nine wastewater systems and conducted 34 routine food inspections, one annual childcare inspection and 14 lodging inspections in April.