CHRISTIAN COUNTY, KY (CHRISTIAN COUNTY NOW) – The Christian County Judge Executive will host an open forum on May 11 to address the Christian County Audit after the report revealed multiple findings, some of which are repeat findings.

“All audits are not created equally,” said Judge Executive Jerry Gilliam during the May 7 budget address. “Our audit for county governments constitutionally require more of a forensic audit.” He added that during the process, two or three auditors arrive and occupy their office for around six weeks.

During the open forum, Gilliam will present additional in-depth information about what the audit entailed, what the findings were, and statistics about how Chrisitan County compares to other counties.

“We want to ensure that everyone sees that what we’re doing is for the best interest of the public,” Gilliam said. The forum will be held at the Christian County Sheriff’s Office in the training/conference room at 2:00 p.m. This event is open to the public to attend and ask questions.

Findings for fiscal year ending June 30, 2025

A press release with a summary of the Christian County Fiscal Court Audit had the following findings.

  • Failure to implement effective internal controls over financial reporting. (Repeat finding)
  • Failure to approve cash transfers prior to them being made.
  • Inadequate controls over disbursements resulting in noncompliance. (Repeat finding)
  • Schedule of expenditures of Federal Awards was misstated. (Repeat finding)

Specific issues about internal controls reference a fourth quarter financial statement that was misstated by $1.3 million due to posting errors. The report says, “The fiscal court entered into a debt agreement in prior year to upgrade the radio system; however, monies were not disbursed until fiscal year 2025. Also, vehicles purchased for the sheriff’s office were omitted from the receipts and disbursements ledgers.”

In regard to Federal Awards (SEFA), their schedule of expenditures was overstated by over $380,000. The audit says the county reported $4.8 million in federal expenditures, but it included unobligated funds related to the Coronavirus State and Local Fiscal Recovery that were returned to the U.S. Department of Treasury, along with $300,000 in expenditures that were not reimbursed.

The audit also details that five out of 68 invoices tested during the audit process had purchase orders issued after the expense had already been incurred, totaling $106,488. Find the full summary of the audit report here.

| DOWNLOAD THE APP: Sign up for our free Christian County Now app