State Auditor Rates Morgan County’s Financial Work As “Fair” Saying Improvements Are Needed

An audit of Morgan County by the state auditor’s office gives the county a rating of “fair” pointing out improvements that need to be implemented in several areas.

The Citizens Summary issued by Scott Fitzpatrick’s office indicates that the county commission did not adequately monitor budget-to-actual receipts and disbursements and, further, did not prepare budget amendments to prevent disbursements in excess of budgeted amounts which totaled nearly $3-million for 2024.

Other findings in the audit show that the public administrator’s office did not always file annual settlements in a timely fashion, that mid-term salary increases to the Sheriff were in violation of constitutional provisions and state law, that controls and procedures in the Sheriff’s office need improvement, that the County Clerk did not perform accurate monthly bank reconciliations or maintain book balance for the special elections bank account, and that the county did not calculate all property tax levy reduction amounts or consider whether transfers were needed to the Road and Bridge Fund which has resulted in more than $250,000 owed to that fund for the year ending February of 2025.

Several recommendations were identified in the audit for the county to implement.