Judge Gabbard Addresses Fiscal Court Audits

 The Fiscal Court has recently had 2 audits released. Those were Fiscal Years 22 and 23. We recently engaged auditors to begin our FY 24 audit. The process for performing an audit requires our staff to pull copies of invoices, payroll records, bank statements, policies and procedures for the Fiscal Court as well as any other records that they may request. There are usually 4 auditors that show up to do the field work for an audit. The work can only begin when we provide the list of documents they request. Auditors do not pull their own requested documents, we have to do that. 

My office consists of the county Treasurer, finance officer and myself. During these 2 Fiscal Year audits we had just been tasked with implementing household trash service for the county. It was only in this present Fiscal Year that we were able to staff a person to handle trash bills. During the time of these audits we were handling trash bills in my office. If you look at the summary of each one of the comments you will notice that the comments dealt with either internal controls, segregation of duties or lack of oversight. Every audit I have been involved in since I began serving in 2015 has had the same nature of comments. 

I asked the State Auditor's office how we could adequately address these types of findings so that we could get them resolved. They said the main issue was we didn't have enough staff to provide the segregation of duties and oversight required by the state auditor's office. We do not have the revenue to hire 2 more staff members so we will need to figure out a way to meet those standards that the state suggests. If you notice, each comment comes with a recommendation. 

When we went through the exit conference for these audits with auditors I asked if there was anything that was found to be criminal. They responded no, if there was it would be turned over to the Attorney General for investigation and nothing was. Therefore we were left with recommendations to help improve upcoming audits. 

Since the beginning of my service as Judge Executive I have been as open as I know how to be with what is going on within the County Government. I would like for these audits to improve as much as anyone else. I do not have all the answers to problems we face. The best thing I know to do is to keep working. So far it has not hindered us from receiving grants or any state program that we have applied and been selected for. 

We have work going on at Worthington Park in Annville, just finished the Big Hill Welcome Center preservation project, laid over 1.5 million dollars worth of blacktop last year, been selected for another Rally Race through the help of Backroads of Appalachia, had the old Midsouth Property deemed as "Build Ready" by the Kentucky Economic Development Cabinet all in the last 12-24 months. We have a lot going on and more to be announced soon. 

The best advice I can give is for us to keep our chins up in Jackson County. Good things may just be headed our way soon. 

Have a blessed week