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Residents press Warren County for answers on late audits and reconciliation variances
Summary
Public commenters told the board the FY2023-24 audit was 15 months late and cited uncleared checks and large reconciliations; they urged a forensic audit and asked the board to explain policy and procedural choices that led to audit delays and credit-rating impacts.
Several residents used the public-comment period at the Feb. 3 Warren County Board of Supervisors meeting to press elected officials about delayed audits and apparent accounting variances.
Vicki Cook said the fiscal year 2023–24 audit had been delayed for the fourth time and called it “15 months late.” She told supervisors there are “approximately $2,700,000 in uncleared checks dating back to 2014” and cited a January memo that, she said, reported an operating-fund variance of roughly $38,700,000 between January and July 2024 before subsequent reconciliation work. Cook asked whether physical artifacts support reconciliations, how many ledger adjustments will be recorded and whether the county will commission a forensic audit to address internal-control concerns.
Cook said Moody’s had withdrawn Warren County’s credit rating because of audit delays. She asked the board to explain the total county fund variance and to make financial records available to the public.
Board members acknowledged the concerns but did not vote to open a forensic audit during the meeting. Supervisors and staff said they would follow up: the finance office and county staff were asked to provide additional reconciliation detail and to clarify procedures for nonprofit expense reporting and transfers referenced by commenters.
The public comments came amid an ongoing personnel transition in county administration; members of the finance and audit committee and other residents said they expect the board to answer questions in writing and to provide documentation of reconciliations and audit schedules. The board did not provide an immediate timetable for a forensic audit in the meeting minutes.
Next steps: the board requested staff follow up with more detailed financial reconciliations and to report back at upcoming budget meetings. Residents requesting a forensic audit are seeking a formal response from the board in subsequent meetings.
