Kentucky State Auditor Mike Harmon has released the audit of the Barren County Fiscal Court for the fiscal year ended June 30, 2020. State law requires annual audits of county fiscal courts.
Harmon’s Audit made 3 notations…
The Barren County Fiscal Court did not approve all cash transfers: Six of the transfers made by the county treasurer did not agree to the cash transfers approved by the fiscal court. These six transfers totaled $784,416.
The Barren County Fiscal Court did not have adequate controls over disbursements: The Barren County Fiscal Court does not have adequate controls over disbursements.
The following were noted during the disbursement testing:
- One payment was not recorded properly.
- Five invoices were not paid within 30 days.
- Eleven purchase orders were not issued
According to the deputy county judge/executive, Nancy Houchens, the above findings are due to an oversight over recording, lack of control over external departments such as the jail and sheriff, and not knowing that the purchase orders should be issued for payroll and utility claims.
The Barren County Fiscal Court failed to implement adequate internal controls over maintenance of the capital asset schedule.
The complete audit report can be found on the auditor’s website at – auditor.ky.gov
