The Franklin County Commission is looking at additional ways to secure internal controls over financial management of the commission office following the revelation earlier this year that the former county administrator embezzled more than $750,000 of county funds.
At its May 14th work session, commissioners heard from financial manager Craig Cooper about internal controls to consider for the office. Franklin County Probate Judge Barry Moore said his office is reaching out to other counties, both larger and smaller than Franklin County, to “find the correct fit” for internal controls in his office.
“No two counties are the same. We wanted to get some outside opinions and see what works for them and whether those controls are something that would work for us,” Moore said. “We're always looking at ways to improve our financial system. We will continuously look at internal controls. There is always room for improvement. This will be worked on an ongoing basis.”
Moore said once additional controls are researched and the best course for Franklin County is determined, the guidelines will be presented to the Franklin County Commission for approval.
“That way the entire commission is involved and can have input and say we like this step or we don't like this measure. We want to all be on the same page,” Moore said.
Former county administrator Crista Madden pled guilty in March to two felony charges after she stole $753,889.21 of taxpayer monies over a 10-year period. Madden is set to be sentenced on her plea on June 11, 2018.
The scheme involved a pattern of false purchase orders generated by Madden and checks that had been altered so she could deposit them directly into her checking account.
Moore said the review of county bank statements would be a process involving three persons. First, the employee who receives the bank statement will have signature authority on the account. A second employee, not on the account, will open the statement and verify all checks were made out to legitimate companies. Then a third employee will reconcile the statement as the final step of the three-step process.
“This is something we are going to expand on. There may be some things we want to do different in six weeks or so. We'll review this periodically and make sure there are checks and balances and more sets of eyes on statements,” Moore said.
Cooper has not been hired by Franklin County. He came at the request of commissioner Jason Miller to Monday's work session.
“He said if we had any questions, to feel free to call him anytime,” Moore said of Cooper. “We have no plans to hire him at this time, but that could change down the road.”
