Agreed-Upon Procedures Report 2021-2022

Financial Reports Last updated: September 16, 2026

This page presents the same information as the official filed PDF report from the Ohio Auditor of State in an accessible, screen-reader-friendly format. You can also view the original signed PDF.

Agreed-Upon Procedures Report

Portsmouth Public Library – Scioto County

For the Years Ended December 31, 2022 and 2021

Independent Accountant’s Report on Applying Agreed-Upon Procedures

Portsmouth Public Library
Scioto County
1220 Gallia Street
Portsmouth, Ohio 45662

We have performed the procedures enumerated below on the Portsmouth Public Library’s (the Library) receipts, disbursements and balances recorded in the cash basis accounting records for the years ended December 31, 2022 and 2021 and certain compliance requirements related to those transactions and balances, included in the information provided to us by the management of the Library. The Library is responsible for the receipts, disbursements and balances recorded in the cash basis accounting records for the years ended December 31, 2022 and 2021 and certain compliance requirements related to these transactions and balances included in the information provided to us by the Library.

The Board of Trustees and the management of the Library have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of providing assistance in the evaluation of the Library’s receipts, disbursements and balances recorded in their cash-basis accounting records for the years ended December 31, 2022 and 2021, and certain compliance requirements related to these transactions and balances. No other party acknowledged the appropriateness of the procedures. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of the report and may not meet the needs of all users of the report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The sufficiency of the procedures is solely the responsibility of the parties specified in the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

For the purposes of performing these procedures, this report only describes exceptions exceeding $10.

The procedures and the associated findings are as follows:

Cash and Investments

We recalculated the December 31, 2022 and December 31, 2021 bank reconciliations. We found no exceptions.
We agreed the January 1, 2021 beginning fund balances for each fund recorded in the Statement of Cash Position Report to the December 31, 2020 balances in the prior year audited statements. We found no exceptions. We also agreed the January 1, 2022 beginning fund balances for each fund recorded in the Statement of Cash Position Report to the December 31, 2021 balances in the Statement of Cash Position Report. We found no exceptions.
We agreed the 2022 and 2021 bank reconciliation as of December 31, 2022 and 2021 to the total fund cash balances reported in the Statement of Cash Position Report and the financial statements filed by the Library in the Hinkle System. The amounts agreed.
We confirmed the December 31, 2022 bank account balances with the Ohio Pooled Collateral System and we observed the year-end bank balances on the financial institution’s website. The balances agreed. We found no exceptions. We also agreed the confirmed balances to the amounts appearing in the December 31, 2022 bank reconciliation without exception.
We selected five reconciling debits (such as outstanding checks) from the December 31, 2022 bank reconciliation:
1. We traced each debit to the subsequent January bank statements. We found no exceptions.
2. We traced the amounts and dates to the check register and determined the debits were dated prior to December 31. We found no exceptions.
We traced interbank account transfers occurring in December of 2022 and 2021 to the accounting records and bank statements to determine if they were properly recorded. We found no exceptions.
We inspected investments held at December 31, 2022 and December 31, 2021 to determine that they:
1. Were of a type authorized by Ohio Rev. Code §§135.13, 135.14, 135.144 or 135.145. We found no exceptions.
2. Mature within the prescribed time limits noted in Ohio Rev. Code § 135.13 or 135.14. We found no exceptions.

Property Taxes, Intergovernmental and Other Confirmable Cash Receipts

We selected a total of five receipts from the Statement of Semiannual Apportionment of Taxes and the State Distribution Transaction Lists (DTL) from 2022 and a total of five from 2021:
1. We compared the amount from the above named reports to the amount recorded in the Revenue Audit Trail Report. The amounts agreed.
2. We inspected the Revenue Audit Trail Report to determine these receipts were allocated to the proper fund. We found no exceptions.
3. We inspected the Revenue Audit Trail Report to determine whether the receipt was recorded in the proper year. The receipt was recorded in the proper year. We found no exceptions.
We inspected the Revenue Audit Trail Report to determine whether it included two real estate tax receipts for 2022 and 2021. The Revenue Audit Trail Report included the proper number of tax receipts for each year. We found no exceptions.
We inspected the Revenue Audit Trail Report to determine whether it included one Public Library Fund receipt per month for 2022 and 2021. We found no exceptions.
We confirmed the total amount paid from the Rotary Club of Portsmouth to the Library during 2021. We found no exceptions.
1. We inspected the Revenue Audit Trail Report to determine whether these receipts were allocated to the proper fund. We found no exceptions.
2. We inspected the Revenue Audit Trail Report to determine whether the receipts were recorded in the proper year. We found no exceptions.

Debt

The prior audit documentation disclosed no debt outstanding as of December 31, 2020.
We inquired of management and inspected the Revenue Audit Trail Report and Expense Audit Trail Report for evidence of debt issued during 2022 or 2021 or debt payment activity during 2022 or 2021. There were no new debt issuances, nor any debt payment activity during 2022 or 2021.

Payroll Cash Disbursements

We selected one payroll check for five employees from 2022 and one payroll check for five employees from 2021 from the Payroll Register Report and:
1. We compared the hours and pay rate, or salary recorded in the Payroll Register Report to supporting documentation (timecard, legislatively or statutorily-approved rate or salary). We found no exceptions.
2. We inspected the fund and account codes to which the check was posted to determine the posting was allowable based on the employees’ duties as documented in the employees’ personnel files. We found no exceptions.
3. We confirmed the payment was posted to the proper year. We found no exceptions.
We selected two new employees from 2022 and three new employees from 2021 and:
1. We inspected the employees’ personnel files for the Retirement system, Federal, State & Local income tax withholding authorization.
2. We agreed the items in (a) above to the Payroll Register Report.
We found no exceptions.
We inspected the last remittance of tax and retirement withholdings for the year ended December 31, 2022 to confirm remittances were timely paid, and if the amounts paid agreed to the amounts withheld, plus the employer’s share where applicable, during the final withholding period of 2022. We observed the following:

Final 2022 Withholding Remittance
Withholding (plus employer share, where applicable)	Date Due	Date Paid	Amount Due	Amount Paid
Federal income taxes & Medicare (and social security, for employees not enrolled in pension system)	January 31, 2023	December 29, 2022	$6,013	$6,013
State income taxes – Ohio	January 15, 2023	January 13, 2023	$1,261	$1,261
State income taxes – Kentucky	January 15, 2023	January 13, 2023	$144	$144
Portsmouth income tax	January 15, 2023	January 5, 2023	$1,359	$1,359
New Boston income tax	January 15, 2023	January 5, 2023	$119	$119
Ironton income tax	January 15, 2023	January 5, 2023	$27	$27
OPERS retirement	January 31, 2023	January 31, 2023	$56,597	$56,597

We found no exceptions.

Non-Payroll Cash Disbursements

We selected 10 disbursements from the Expense Audit Trail Report for the year ended December 31, 2022 and 10 from the year ended 2021 and determined whether:
1. The disbursements were for a proper public purpose. We found no exceptions.
2. The check number, date, payee name and amount recorded on the returned, canceled check or bank statement for EFT payments agreed to the check number, date, payee name and amount recorded in the Expense Audit Trail Report and to the names and amounts on the supporting invoices. We found no exceptions.
3. The payment was posted to a fund consistent with the restricted purpose for which the fund’s cash can be used. We found no exceptions.
We inspected the Expense Audit Trail Report for the year ended December 31, 2022 and 2021 and determined that the proceeds from the levy passed under Ohio Rev. Code § 5705.23, were used for the purposes stated in the resolution.

Transfers

We inspected the only 3 interfund transfers from 2022 and the only 2 from 2021 Revenue Audit Trail Reports and Expense Audit Trail Reports and the transfers:
1. Were properly authorized. We found no exceptions.
2. Were transferred to the correct fund. We found no exceptions.
3. Were recorded at the correct amounts. We found no exceptions.

Compliance – Budgetary

Ohio Admin. Code 117-8-02 prohibits spending in excess of budgeted amounts. We compared total expenditures to total approved appropriations plus any carryover appropriations for the years ended December 31, 2022 and 2021 for the General, Besco, and Building and Repair funds. Expenditures did not exceed appropriations.

Sunshine Law Compliance

We obtained and inspected the Library’s Public Records Policy to determine the policy was in accordance with Ohio Rev. Code §§ 149.43(E)(2) and 149.43(B)(7)(c) and did not limit the number of responses that may be made to a particular person, limit the number of responses during a specified period of time, or establish a fixed period of time before it will respond unless that period is less than eight hours. We found no exceptions.
We selected five public records requests from the engagement period and inspected each request to determine the following:
1. The Library was compliant and responded to the request in accordance with their adopted policy as required by Ohio Rev. Code § 149.43(B)(1). We found no exceptions.
2. The Library provided an explanation for the denied request which included the legal authority to the requester as required by Ohio Rev. Code § 149.43(B)(3). We found no exceptions.
3. The Library was redacting records and making the redactions visible and provided an explanation which included the legal authority to the requester as required by Ohio Rev. Code § 149.43(B)(1). We found no exceptions.
We inquired whether the Library had a records retention schedule and observed that it was readily available to the public as required by Ohio Rev. Code § 149.43(B)(2). We found no exceptions.
We inspected written evidence that the Public Records Policy was provided to the records custodian/manager as required by Ohio Rev. Code § 149.43(E)(2). We found no exceptions.
We inspected the Library’s policy manual and determined the public records policy was included as required by Ohio Rev. Code § 149.43(E)(2). We found no exceptions.
We observed that the Library’s poster describing their Public Records Policy was displayed conspicuously in all branches of the Library as required by Ohio Rev. Code § 149.43(E)(2). We found no exceptions.
We inquired with Library management and determined that the Library did not have any applications for record disposal submitted to the Records Commission during the engagement period.
We inspected individual proof of attendance and determined whether each elected official in accordance with Ohio Rev. Code § 149.43(E)(1) (or his/her designee) successfully attended a certified three-hour Public Records Training for each term of office as required by Ohio Rev. Code § 109.43(B). We found no exceptions.
We inspected the public notices for the public meetings held during the engagement period and determined the Library notified the general public and news media of when and where meetings during the engagement period were to be held as required by Ohio Rev. Code § 121.22(F). We found no exceptions.
We inspected the minutes of public meetings during the engagement period in accordance with Ohio Rev. Code § 121.22(C) and determined whether they were:
1. Prepared – a file is created following the date of the meeting.
2. Filed – placed with similar documents in an organized manner.
3. Maintained – retained, at a minimum, for the engagement period.
4. Open to public inspection – available for public viewing or request.
We found no exceptions.
We inspected the minutes from the engagement period in accordance with Ohio Rev. Code § 121.22(G) and determined the following:
1. Executive sessions were only held at regular or special meetings.
2. The purpose for the meetings and going into an executive session (when applicable) correlated with one of the matters listed in Ohio Rev. Code § 121.22(G).
3. Formal governing board actions were adopted in open meetings.
We found no exceptions.

Other Compliance

Ohio Rev. Code § 117.38 requires libraries to file their financial information in the HINKLE system within 60 days after the close of the fiscal year. This statute also permits the Auditor of State to extend the deadline for filing a financial report and establish terms and conditions for any such extension. Auditor of State established policies regarding the filing of complete financial statements, as defined in AOS Bulletin 2015-007 in the Hinkle System. We confirmed the Library filed their complete financial statements, as defined by AOS Bulletin 2015-007 and Auditor of State established policy within the allotted timeframe for the years ended December 31, 2022 and 2021 in the Hinkle system. We found no exceptions.

We were engaged by the Library to perform this agreed-upon procedures engagement and conducted our engagement in accordance with the attestation standards established by the AICPA and the Comptroller General of the United States’ Government Auditing Standards. We were not engaged to, and did not conduct an examination, or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively on the Library’s receipts, disbursements, balances and compliance with certain laws and regulations. Accordingly, we do not express an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the Library and to meet our ethical responsibilities, in accordance with the ethical requirements established by the Comptroller General of the United States’ Government Auditing Standards related to our agreed upon procedures engagement.

Keith Faber
Auditor of State
Columbus, Ohio

August 16, 2023

Auditor of State of Ohio Certification

This is a true and correct copy of the report, which is required to be filed pursuant to Section 117.26, Revised Code, and which is filed in the Office of the Ohio Auditor of State in Columbus, Ohio.

Certified for Release 8/29/2023

This report is a matter of public record and is available online at www.ohioauditor.gov.

This page presents the same information as the official filed PDF report from the Ohio Auditor of State in an accessible, screen-reader-friendly format.