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Interim finance director details ledger anomalies and p-card weaknesses; board to discuss forensic audit firm in closed session
Summary
Interim Finance Director Kim Goodwin told the supervisors she found ledger anomalies, improper budget amendments, and weak P-card controls; the board said it wants a forensic audit focused on procedural deficiencies and moved to discuss a leading candidate and negotiating strategy in closed session.
Kim Goodwin, Culpeper County’s interim finance director, told the board June 2 that a review of the general ledger revealed postings with missing descriptions, redacted supporting documentation, and transfers or amendments conducted without clear legal authority.
"Current county staff in the finance department were instructed by the previous leadership to process entries without understanding the fundamental detection of anomalies," Goodwin said, summarizing her initial observations. She also cited gaps in P-card training and oversight, wide P-card authority for some cards, and insufficient compliance review tied to the state procurement rules.
Goodwin said the county has completed interviews of five firms for a planned forensic audit and that staff have identified a leading candidate. She told the board they had notified the APA (the state oversight authority) and that staff would like guidance on negotiation strategy in closed session. "We are also implementing a robust ERP system (OpenGov) to improve segregation of duties and controls," she said.
Supervisor Bates urged caution about framing the audit as a fraud hunt aimed at long-serving employees. "If the audit would be to go in and look at the deficiencies we have in the procedures for different departments, I'm 100% behind that," Bates said, while warning against a prosecutorial posture absent clear evidence.
Other board members thanked Goodwin for her work and emphasized the goal of improving processes so the county can better serve taxpayers. The board authorized staff to proceed with negotiations and moved the forensic audit firm selection discussion to closed session, citing personnel and negotiation confidentiality.
The board did not approve any disciplinary action during the meeting; Goodwin said the focus of the forensic procurement is to identify procedural deficiencies, strengthen controls, and support the new finance system implementation.
