Multiple discrepancies found in state audit of Ballard County Fiscal Court

Ballard County Fiscal Court is being cited for multiple discrepancies in an audit by the state.

Kentucky Auditor of Public Accounts Mike Harmon did the audit for the fiscal year that ended June 30, 2014.

In all, 17 comments were made by the state auditor.

One of those comments is on the health reimbursement account which includes these findings:
– Employees were overpaid the annual amount contributed by the County. This includes the County Treasurer who may have been overpaid $13,007 for a four-year period.
– Prescriptions were reimbursed more than once, and in some cases up to three times.
– Reimbursements were made that do not qualify under IRS guidelines including items like gum, soft drinks, automatic transmission fluid, over-the-counter medicine, and massages without a doctor’s prescription.
– Reimbursements made for services not yet received or expenses not yet incurred.
– Employees not required to submit reimbursement forms before being reimbursed for medical expenses.

The other 16 comments made by the auditor were:
– Retirement was not properly withheld from employee’s checks and was not properly reported and paid to the County Employee Retirement Systems.
– Ballard County Road Department employees were not properly compensated for overtime.
– Health insurance not properly withheld from employees’ checks.
– Material weakness and non-compliances surrounding payroll and timekeeping.
– Fund deficits in both the Road and Bridge Fund and the Disaster and Emergency Services Fund.
– Material weakness over cash and financial reporting.
– Short-term borrowing not in compliance.
– Outstanding debt balances reported on the 4th quarter financial report were misstated.
– Ballard County Fiscal Court did not pay invoices within 30 working days.
– Internal controls over disbursements were weak.
– Weak internal controls over capital assets.
– Internal controls over collection and accounting of payroll taxes weak.
– Former Jailer failed to maintain proper accounting and establish financial controls.
– Former Jailer failed to deposit receipts into the Jail Inmate Account.
– Inmate fees collected at the detention center were not turned over to the County Treasurer timely.
– Ballard County did not properly balance their annual budget.

An explanation on each of these comments and responses from the County can be found in the full audit posted below.

Due to the severity of the findings, the audit will be turned over to the Attorney General.

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