Suwannee County commissioners press sheriff over missing audit records, authorize formal letters

Chairman Travis Land said the board had been told Powell & Jones had not begun the county'wide audit because requested records from the sheriff''s office were not delivered on schedule.

"At the end of the day, every single dime that comes into this county is tax payer dollars, and I want to know where they go and how they went," Land said, explaining why he brought the matter into a public meeting.

County Attorney Morrison described two audit tracks: the annual independent audit that is statutorily due and a Cherry Bekaert engagement to review EOC finances. Morrison said auditors had told the county they could not proceed without the requested records.

Sheriff Saint John acknowledged financial staffing problems earlier in the fiscal year, described bank-reconciliation and software issues, and told the board that those reconciliations had been completed that day. "The audit is done today," he said, adding that staff had worked through hurricane-related disruptions and a change in financial personnel.

Heather Henderson, identified in the meeting as the county emergency management official, told commissioners she had provided auditors with the items they requested and had participated in remote sessions to produce reports. "I have given her everything that she has asked for me, plus some," Henderson said.

Board members pressed the sheriff on why the county learned about delays only when auditors flagged them. Land said no one from the sheriff's office had alerted the commission earlier that the audit might miss statutory deadlines.

Public commenters urged stricter review and outside investigation. Beau Hancock urged the board to escalate the matter to the Governor's office and the Florida Department of Law Enforcement.

After discussion, the board voted 5-0 to authorize two formal, written requests: one to Powell & Jones (the annual auditor) and one to Cherry Bekaert (the EOC reviewer). The letters ask the sheriff's office to provide outstanding materials within 10 days and invite the sheriff to appear at the July 15 commission meeting if any items remain outstanding.

The commission'approved letters make clear auditors are independently reviewing records; Morrison said that if records remained unavailable the board could refer the matter to the governor's office, the Auditor General or other state oversight authorities.

The board recorded no finding of culpability; the action was limited to requiring production of records and documenting the request on the public record. Commissioners said they would revisit the matter if auditors report unresolved gaps.