State Auditor Mike Harmon released the audit of the Christian County Fiscal Court financial statement for the fiscal year ended June 30, 2017 on Tuesday, which shows one finding regarding credit card disbursements.
The audit found Christian County Fiscal Court did not have adequate internal controls over credit card disbursements, which is a repeat finding and was included in the prior year audit report. The auditor says the following deficiencies were documents regarding credit card transactions:
– One of the 12 credit card statements tested was not paid in full or on time, resulting in finance charges/late fees of $39.27.
– Two of the 21 transactions that related to meal expenditures exceeded the amount allowable for meals in accordance with the fiscal court’s policy resulting in unallowable costs of $72.
By failing to maintain adequate documentation, according to the audit, the fiscal court is increasing the risk of paying invoices for goods and services that were not provided to the county or for items that are now allowable. Also, by not paying credit cards timely and in full each month, the fiscal court could be issued late fees and finance charges.
The auditor recommends the county develop internal control procedures to ensure the credit card transactions are properly supported.
Christian County Judge Executive Steve Tribble’s response to the finding says significant improvement has been made with regard to credit card transactions; however, as noted on County Jail credit card bill was not paid timely. He went on to say they will make every effort to received the government rate for lodging expenditures when that rate is available. With regard to the meal expenditures, Tribble said it was determined that a member of the jail staff, while traveling on jail related business, expended an amount in excess of the established limits adopted by Christian County Fiscal Court on two separate occasions. As indicated in the audit, Tribble says this resulted in unallowable costs totaling $72, which the individual reimbursed the County with a personal check for the full amount for the unallowable costs.
