A recent audit done by the State Board of Examiners revealed that the Bullock County Commission, Alabama had a number of material weaknesses in their financial reporting. The audit covered the 2008-2009 fiscal years.
The key issues uncovered were relating to the funds maintained by the county, expenditures related to different funds and lack of compliance of the competitive bid law in some instances.
More specifically the Commission did not maintain a current and accurate listing of amounts due to individuals held in the fiduciary fund, excess land sales fund and the land redemption fund. The Commission also put through the Capital Improvement Fund expenditures of the nature of general repairs, maintenance and operations that are not allowable expenditures for this restricted fund. Some of the expenditures from this fund were not supported by adequate documentation. Also the Commission pad at least $61,000 for supplies and $24,000 for food for the Jail without letting bids as required by the Alabama Competitive Bid Law.
Auditors found accounts payable and expenditures were overstated by more than $1 million in the general fund, and they found similar issues in other funds. Auditors also questioned some leave and comp time reports.
The Commission blamed the accounting errors on switching to a new computer system and promised to reevaluate the bidding process.
