The audit report contains 11 findings. Although the county corrected six of its fiscal year 2022 audit findings, it added five new ones in fiscal year 2023. Lake County’s audits have contained at least seven findings since 2018.
Each of the past six annual audits included findings related to material audit adjustments, accounting deficiencies, and budget deficiencies. These are serious internal control and management issues that have not been addressed within the County Mayor’s and Director of Schools’ offices.
In addition to the issues noted above, auditors also found other problems including the Office of Road Superintendent’s failure to solicit competitive bids when it purchased a $507,890 excavator. The audit also noted that a Comptroller’s Office investigation released in November 2023 disclosed that a former jail administrator misappropriated at least $35,159 of inmate commissary funds.
“While Lake County is one of the least populated counties in our state (pop. 6,507), it continues to have an outsized number of findings each year,” said Comptroller Mumpower. “The only two counties smaller than Lake, Van Buren (pop. 6,429) and Pickett (pop. 5,107), had four and three findings, respectively, in fiscal year 2023. Good financial management is possible and expected in counties of all sizes.”