by Jackie Nunnery
HEATHSVILLE—The final report of a long-anticipated forensic audit was delivered at a special called meeting of the Northumberland board of supervisors on Thursday, January 23, and it shows the county, the county treasurer and school board have “significant gaps” in succession planning, segregation of duties, robust policies and procedures, as well as proper oversight of key functions, according to Jack Reagan, managing director, UHY Advisors MidAtlantic.
Reagan said his firm looked at transactions from 2019-2023 related to payroll, time and attendance; procurement; accounts payable; purchasing card activity; revenue management and treasury management. “At all local governments the lifeblood of the organization is getting the bank statements reconciled monthly and we wanted to make sure everything was getting through the bank statements,” he said.
“We drew a fairly healthy sample of transactions in each program area to look at whether or not there was sufficient documentation to….
