Finding Text
The financial records and record keeping of the general ledger and accounts payable of the County for the year ended June 30, 2023 were difficult to audit and not what would be considered good business practices. Certain invoices could not be located or took significant effort to locate. Expenditures on the County’s general ledger were also very often mis-classified. The mis-classifications required numerous journal entries by both County staff and the audit staff. This also made it very difficult to monitor the spending in accordance with the approved budget. We also noted that numerous invoices were often not paid timely. Balance sheet accounts that were the responsibility of the Finance Department were not properly monitored and adjusted. This often resulted in understated or overstated expenditure accounts. Therefore, they were significantly misstated during the year.