State Auditor Mike Harmon released Christian County Fiscal Court’s audit for the fiscal year ending June 30, 2023.
While the financial statement didn’t meet the standard format, it was fairly presented using an acceptable reporting methodology followed by most Kentucky fiscal courts.
The audit highlighted issues with the county’s internal controls over disbursements, including delays in paying invoices, discrepancies in purchase orders, and payment of late fees on credit card purchases totaling $100. Harmon’s office said this lack of control could lead to budget overruns and inaccuracies in reporting. The auditor recommended improving procedures for timely payments, strengthening internal controls over purchase orders, and ensuring compliance with state laws mandating payments within 30 days of receiving invoices.
In response, Christian County Judge/Executive Jerry Gilliam affirmed the implementation of controls, attributing some delayed payments to a change in the finance office’s address.
Additionally, the audit revealed inadequate controls over the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) expenditures. The county failed to follow procurement, suspension, and debarment requirements, leading to the disbursement of $1,378,654 without proper purchase orders. This oversight risked exceeding budgetary limits and using ineligible vendors, potentially resulting in unallowed costs.
Judge/Executive Gilliam acknowledged using purchase order details on invoices but failed to encumber funds properly. The State Auditor emphasized the necessity of verifying vendor eligibility and encumbering funds according to administrative code procedures, highlighting the county’s non-compliance.
The first half of the fiscal year was under the leadership of Judge/Executive Steve Tribble.
