By Linda Dean Cooper
Opinion
Most people believe an average audit is an all-encompassing review that investigates everything, top to bottom. It is not. There are five different types of audits:
- Financial
Financial audits are examinations of financial transactions and systems/procedures used to process them. These types of audits may also include assessment of balances or amounts on financial statements or reports. - Compliance
Compliance audits determine the degree to which the auditee adheres to laws, regulations, policies, procedures, or contract agreements. - Operational/Performance
Operational audits are designed to test the efficiency and economy of operations. Performance audits are designed to audit progress towards goals or objectives established by management. - Investigative
Internal Audit undertakes investigative audits when circumstances or evidence suggest a fiscal irregularity involving taxpayer resources. - Follow-up Audits
Follow-up audits determine whether management has taken appropriate, effective, and timely action to address previously reported issues.
Is it time for Clerk Shipp to call for an investigative audit of his office? As a taxpayer, I say yes.
Shipp Hired Blanton Twice but Criticizes BoCC for Hiring Him
Clerk Shipp has stated that his previous finance director, Jared Blanton quit three times. Shipp hired him back twice. Why is Shipp calling BoCC idiots when he hired Blanton twice?
Shipp goes on to say in an interview with a freelance reporter Terry Witt when asked if the commissioners need to buy their own software. “Exactly” Shipp responded. The problem Shipp does not understand or is ignoring is that new software, especially for large government entities, will not happen overnight. Anyone running a large company or government entity knows that. Shipp should understand that but he’s not a fan of technology. I have been told it will take nine months before the software can be implemented. Then it takes time to set up users, train, and input historical data, etc.
Middle School Type Drama
This middle school-type drama between the Clerk and BoCC that has been going on since February has got to stop. Here it is June and the BoCC has not said a word about purchasing any accounting software. BoCC is attempting to build a budget using scraps of paper and partial Excel spreadsheets to piece together a patchwork budget because the boys are mad at each other.
Plenty of Blame to Go Around
There is plenty of blame to go around. From Clerk Shipp to County Coordinator Wilbur Dean with their 1950s style, good ole’ boy management, and resistance to the public’s right to know. Let’s not leave out the three Senior Commissioners, John Meeks, Matt Brooks, and Rock Meeks, with their do nothing tenure is nothing to brag about either.
Based on Shipp’s concerns about his ex-employee, he should want to call for an investigative audit of his office.
BoCC should start the process of purchasing software to move forward on being an independent office from the Clerk’s office. You know, the separation of powers our forefathers were so fond of.
Time to Call for Coordinator Dean’s Resignation?
It is time to call for Wilbur Dean’s resignation for his part in not managing the county resources. Commissioners should not be running the day-to-day operations, that’s Dean’s job which he has failed miserably. We need a manager, not a coordinator. The Human Resources director should have retired, not an extension through the DROP program.
In conclusion, Shipp should have an investigative audit performed of his office, BoCC must purchase budget/ accounting software to stay independent of the Clerk and control its budget.
Dean and BoCC HR director should retire or resign. Dean was an assistant coordinator before he was appointed Coordinator, the assistant coordinator position has since disappeared. The voters also voted Dean out with his last run as a district 1 commissioner. Levy will never get talented professional employees under Dean and Shipp type of backward, unprofessional management.
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June 11, 2024
