County council approves $750 payment for attorney representation letter

Boone County Council voted to pay $750 to a former county attorney to sign an attorney representation letter required for the State Board of Accounts audit, the council decided during its regular meeting.

The payment covers an attorney representation letter tied to the 2024 audit that was prepared in 2025. Auditor staff told the council, "He then sent us a bill for $750 and I'm asking to pay it out of county general." The council approved using the county general fund by roll-call vote.

The auditor said the State Board of Accounts requires an attorney representation letter when it conducts an audit and that the work on the 2024 audit occurred in 2025. Several council members raised concerns about whether the charge should have been billed to the fiscal year in which the work was contracted or performed. One council member asked whether additional invoices tied to other years might still arrive.

A county attorney present said it is common for audit representation letters to be issued a year or more after the audit period because the State Board of Accounts conducts audits at varying times.

Council members voted by roll call; Councilman Reiner, Councilman LaMar, Councilman Puckett, Councilman Manhorn, Councilman Van Horn, Councilman Williams and Councilwoman Ritchie each registered aye and the motion carried.

The payment settles the single invoice presented to the council; the auditor said this was the first time in recent audits that the county received a separate bill specifically for a representation letter.