Wakulla County internal auditor presents building, sewer and library audit findings; officials say corrections under way

The Wakulla County internal auditor presented three audit reports to commissioners and reported corrective work is already underway in several areas, including building permit fee calculations and library inventory accounting.

The auditor said the reports cover the building department (permit charges and sewer connection fees), non-ad valorem assessments and the library's inventory. On the building report the auditor noted "the charges were not matching what was in statute" following a change in 2017; the office manager has since begun making corrections. The sewer connection-fee review found that waivers of connection fees had not been formally approved by the board, a procedural issue the auditor flagged for action.

On non-ad valorem assessments the auditor cautioned that large increases can create cash-flow problems because assessments are paid a year in advance; staff noted that a large increase could cause the county to lose money because of the way tax collection rules operate. For the library, the auditor said staff are tracking donations well but needed to move inventory records onto the county's financial records to comply with a new GASB standard that took effect this year.

Commissioners asked about follow-up and verification. The auditor said follow-up is done informally as issues are corrected and noted some prior suggestions had been implemented (for example, on sewer revenue deposits). A commissioner emphasized the auditor is a county employee performing internal oversight, saying, "you're not an outside auditor...we're policing ourselves." The auditor said her role is to add value and that she is working through operational reviews.

No formal board action was required; commissioners thanked the internal auditor and directed staff to continue implementing and reporting on corrections as recommended.