Warren County treasurer urges independent countywide audit after December ACH fraud

Christine Norton, the Warren County treasurer, used the board's public comment period to call for an independent countywide review after an ACH fraud that occurred in December.

"I have taken the necessary time to gather the substantive facts ... that clearly identify the communication failures, internal control deficiencies, errors, and lack of formalized policies and procedures that contributed to the December ACH fraud," Norton told the board. She said her review of system documentation, county records and local FOILs showed the problem involved multiple departments and county leadership, not just her office.

Norton also described "significant conflicts of interest" around locally controlled investigations and expressed concern about the sheriff's criminal investigation and the County Attorney's internal review because both report to county leadership. "Therefore, any investigation conducted or controlled locally is inherently conflicting," she said, and asked that the State Comptroller perform an independent end-to-end criminal and forensic review to ensure transparency and accountability.

The board record shows the county administrator subsequently told the meeting that the Comptroller's office is scheduled to perform a regular county audit and that the county had been in contact with that office. The administrator said the Comptroller's team expects to be on-site "late to early summer" to conduct a broader review than just the treasurer's office and to examine full-county operations. The administrator said he had spoken with the comptroller's office and relayed a timeline for when a team could be assembled.

No member of the board made a formal motion in the meeting to compel a specific forensic criminal review by the comptroller; Norton said she had already reached out to the Comptroller's office requesting such a countywide review. The meeting record does not show an immediate board vote on Norton's request.

Why it matters: Norton framed the request as necessary to restore public trust after a financial loss and what she characterized as incomplete or biased local reporting. An independent, countywide review by the State Comptroller would expand the scope beyond a single office and could include forensic accounting and criminal investigation elements. The administrator's statement that a broader Comptroller audit is planned provides an official next step, but the record does not document an agreed scope or deadline for the kind of criminal/forensic evaluation Norton requested.

What's next: The Comptroller's office was described in the meeting as planning a regular audit visit in late spring or early summer; Norton asked the board and taxpayers to support a full, independent review. The board did not take a formal recorded vote on Norton's request during the meeting.