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Accounting consultant tells Washington council review identified gaps in policies and controls
Summary
Samuel Latimer of Rushton Accounting told the Washington, Georgia, mayor and council that his engagement was an "agreed‑upon procedure," not a forensic audit, and flagged missing policies on vendor selection, personnel and financial controls; budget and executive‑session requests were tabled to Dec. 9.
Mayor Bruce Bailey presided over a Dec. 3 meeting of the City of Washington, Georgia, where accounting consultant Samuel Latimer presented an agreed‑upon procedures review and identified multiple areas where the city lacks written policies and controls.
Latimer, of Rushton Accounting & Business Advisors, told the council that "what he did was not an audit but an agreed‑upon procedure," and that his work involved meeting with management to identify procedures and policies suitable for users' needs. He said the written report attached to the minutes contains detailed findings and recommended policy drafting.
The review flagged gaps in vendor selection practices, personnel and wage controls, financial procedures, handling of voided transactions, processes around termination of employment, employee system access, and travel and reimbursement policies. Latimer recommended the council or staff adopt written policies in those areas to strengthen internal controls.
Councilman Hill had requested a budget discussion be added to the agenda, and Councilman Cullars had requested an executive session for personnel and litigation matters. The council approved the agenda with those additions and later voted to table both the budget discussion and the executive session to a Dec. 9, 2024 meeting for further action.
Procedural motions at the meeting included a motion to approve the agenda made by Councilman Hill and seconded by Councilman Fisher; the motion passed unanimously. Councilman Cullars later moved to adjourn, seconded by Councilman Fisher; that motion also passed unanimously.
The minutes record that an attached copy of Latimer's report provides a more detailed explanation of the findings and suggested policy changes. The minutes also include a signature block with the name Yoshe Jenkins, but the document appears to contain garbled text in the signature area and does not specify Jenkins's role.
The council did not take additional formal action on the report itself at the Dec. 3 meeting; the council scheduled follow‑up items for the Dec. 9 meeting.
