County accountant flags procurement noncompliance on sheriff vehicle purchases; commissioners approve invoices

The county accountant told the Morrow County Board of Commissioners that he had referred two invoices to the board because, in his view, the purchases did not meet statutory procurement criteria and by policy he was obliged to reject them.

"Part of my duties by statute as the county accountant, I review, audit review all the claims and demands that are presented," the county accountant said, explaining that he must defer disputed claims to the board and disclose known issues to auditors.

The items under scrutiny included a purchase of vehicles for the sheriff's office and a separate updating-services invoice. The accountant said the expenditures were budgeted but the procurement process was not followed, which could lead auditors to flag internal-control deficiencies. He said two vehicles had already been taken into county possession and the updating services were in progress.

John Knowles, who identified himself by name during the meeting, defended the prior procurement practice, saying the process under which the vehicles were ordered was the same one used for "the last 23 years" and that there was no intent to circumvent rules. "We didn't do anything that we had to jump," Knowles said, adding that staff had already met and begun to correct procedures for future purchases.

After discussion about audit exposure and ongoing corrective steps, an unnamed board member moved to authorize payment of the invoice to Robertson Motors. The motion was seconded and commissioners voted to approve the payment; the meeting recorded "Aye" and "Motion carried." The board then moved similarly on the second invoice; that motion also carried.

County staff stressed that the expenditures were budgeted and that the issue before the board was adherence to procurement policy rather than whether funds existed. The accountant said auditors focus on internal-control processes and could characterize issues ranging from no material impact to a material weakness, depending on their findings.

Several elected officials asked for refresher training on procurement rules and practices for elected officials and staff; one participant said a potential federal grant of about $50,000 would require proper management if accepted. Staff agreed to provide additional procurement training and one-on-one guidance.

The board’s approvals acknowledged the invoices while staff and elected officials described steps to bring procurement and purchasing practices into closer compliance with county policy and applicable statutes. The matter will be part of the next audit cycle and staff said they would disclose the issues to auditors as required.