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tions were omitted. This is essentially a technical non- compliance, and he would not be concerned with any financial impact. It also refers to the Radiology Emergency Preparedness Grants procedures on which the state is performing their audit procedures. Commissioner Scurlock asked if we are in compliance with all the bond requirements and bond covenants, and Mr. Landorf confirmed that we are both for water and sewer and the landfill. Mr. Landorf then noted that the back of the report starting with Page 190 contains the reports on internal control and management comments for the Board and Constitutional Officers. Essentially the objectives of the internal accounting control are to reasonably assure that the financial records reflect actual transactions that took place, and he was pleased to report that in the review of the internal accounting controls they found no material weakness in that system, although they cannot express an opinion on that. He felt that could be credited to the staff. Chairman Scurlock had a question about procedures of the Constitutional Officers. He believed that the Commission can appeal a budget of a Constitutional Officer to the Governor and Cabinet when there is a question about the line item transfers that happen after the budget is in place. For instance, this year we budgeted $60,000 of capital for the Property Appraiser, and he then bought a computer at $75,000 which obviously necessitated a line item change somewhere. The Chairman wished to know if the procedure is that the Property Appraiser just gets approval"from the Department of Revenue for this with no input back to the Commission. Mr. Landorf confirmed that the Appraiser can move line items within certain categories with approval from the DOR and this does not have to be approved by the Board of County Commissioners, but if for some reason his total budget had increased, however, it then would have had to come back before the Board. 37 9 1966 BOOK F` �E 1U