Finance committee presses for audit response, training and outside help amid missing records and Munis access issues

Halifax County officials told the Finance Committee on March 25 they plan to move quickly to implement recommendations from a recent forensic audit, including strengthened policies, staff training and possible outside assistance, while resolving gaps in records and revenue estimates ahead of the FY2027 budget.

County Administrator Ron Brade said he would recommend engaging the Berkley Group — an external consulting firm — to perform assessments and help develop policy and training. He said the county had considered a Shared Services model with Berkley Group to carry out assessments estimated across three proposals at about $130,000. Brade added that, while Interim Finance Director John Montoro can handle daily operations, outside expertise would accelerate implementation of the audit's recommendations.

Montoro told the committee he added a training allocation of $1,200 per employee across most departments (about $150,000 in the staff-recommendation column) and reported a budget worksheet linkage error that omitted a $152,000 salary total for the Voter Registrar; he said the next budget version will correct that omission. Montoro also summarized concerns from the Regional Jail Authority budget: FY2026 showed $2.4 million budgeted but projections exceeded $3 million, and he offered to follow up with the Authority to determine whether FY2026 was anomalous.

On the county’s accounting system, Brade described Munis as the "Cadillac" of enterprise resource systems and said he was not committed to remaining on the platform given cost and service concerns. Staff reported restricted access in Munis prevented retrieval of some journal entries, and Committee members stressed the need to confirm fund balances and accurate revenue estimates before the April Board meeting. Nancy Spencer, the strategic programs coordinator, said Solar Siting funds appear in multiple lines and should be consolidated into a single Solar Site Revenue account for better tracking.

Committee members discussed missing or hard-to-locate records identified during the audit. Brade said he was awaiting input from the Inspector General on whether a formal investigation would proceed; if no IG action is taken, Brade proposed consulting former staff member Stephanie Jackson to help locate and direct staff to needed documents to close FY2025. Members emphasized they were not alleging wrongdoing but that locating records and documenting "Found Information" actions should be a priority to allow auditors to finalize prior-year work.

The committee agreed to meet again on April 2 for a budget "dry run" and to receive a comprehensive budget ahead of the April 6 Board meeting. Staff committed to deliver clarified revenue estimates, corrected salary figures, a Capital Projects list and reconciled Solar Fund accounting before the next meetings.

"Munis is the 'Cadillac' of Enterprise Resource systems," Brade said, noting the county must weigh functionality against cost and support. Montoro urged a practical approach to close fiscal years and address audit findings through action items such as documenting located records rather than re-auditing.