By MICHAEL CRIMMINS
Glasgow News 1
The Barren County government is in the process of remedying the 13 issues found in the county’s state audit.
Allison Ball, who is the Kentucky Auditor of Public Accounts, recently released the audit on Barren County’s government for the fiscal year ending in June 30, 2024. In the nearly 100-page report, Ball lists 13 findings her team of auditors identified as material weaknesses, significant deficiencies or “instances of noncompliance.”
The issues are:
- 2024-001 The Barren County Fiscal Court Failed To Implement Adequate Internal Controls Over Accounting Functions And Financial Reporting That Resulted In Material Errors And Reportable Noncompliances.
- 2024-002 The Barren County Fiscal Court Did Not Prepare An Annual Settlement Or Submit The Fourth Quarter Financial Statement Timely.
- 2024-003 The Barren County Fiscal Court Did Not Have Controls Over Monthly Bank Reconciliations.
- 2024-004 The Barren County Fiscal Court Did Not Prepare Proper Records For The Public Properties Corporation Fund And The Glasgow/Barren County Public Library Corporation Fund.
- 2024-005 The Barren County Fiscal Court Did Not Properly Disclose Debt Information On The Quarter Financial Report.
- 2024-006 The Barren County Fiscal Court Lacks Adequate Controls Over Disbursements.
- 2024-007 The Barren County Fiscal Court Did Not Follow Proper Procurement Procedures For Purchases Over $40,000.
- 2024-008 The Barren County Fiscal Court Did Not Properly Account For Encumbrances At Year End.
- 2024-009 The Barren County Fiscal Court Lacks Adequate Controls Over Building Inspection Fees.
- 2024-010 The Barren County Fiscal Court Lacks Adequate Segregation Of Duties Over Cash, Receipts, And Reconciliations.
- 2024-011 The Barren County Fiscal Court Lacks Adequate Segregation Of Duties Over Payroll.
- 2024-012 The Barren County Fiscal Court Did Not Properly Reconcile Retirement Reports With Payroll Reports.
- 2024-013 The Barren County Fiscal Court Did Not Pay Tax Liabilities And Retirement Withholdings Timely Resulting In Penalties And Interest.
Jamie Bewley Byrd was elected as Barren County Judge-Executive in November 2022 with 59.6 percent of the vote. Her administration began in January 2023. Byrd said there are measures to address each of the issues cited in the audit.
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A lot of the issues, Byrd said, come from the lack of transfer of knowledge that occurred between her administration and the previous one, specifically citing the unannounced resignation of the former county clerk that necessitated hiring the current treasurer within a few days.
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Things like hiring “another set of eyes” to look over financial matters, having to get checks “cleared” before a bank will cash them, reading all the bids out loud during fiscal court meetings and knowledge gained through time are some specific ways the government is mitigating the audit’s issue.
In regards to the $49,500 in fraudulent checks, Byrd said all the funds have been recovered and the county is not pressing charges against the woman in Mississippi who was using her ex-husband’s identity.
Byrd said that while she was not happy about the 13 issues, she was happy these came to light so they can address them moving forward.
In the state audit for 2020 the Barren County government had 11 findings. Byrd said she will likely ask for a voluntary audit for 2025-2026 fiscal year from the state office.
“I’m going to ask [the state] to do it so I can be better prepared for the next audit,” Byrd said.
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