The Montgomery County Commissioners held a called meeting last week and received mostly good news on the 2019 County audit.

McNair, McLemore, Middlebrooks & Co., of Macon, performed the audit and via a conference call, said that in their opinion, the financial status of the county funds followed generally accepted principles for a government audit.

The audit showed that the county has a total of $14.6 million in assets, with approximately $1.2 million in liabilities. That puts the county’s total financial status in the black at almost $13.5 million. The general fund balance increased by nearly a quarter of a million dollars over the last audit from 2018.

However the auditors did report that there was lack of segregation of duties in county office, which is not unusual for smaller counties such as Montgomery. This is because there simply aren’t enough employees to divide the duties. Auditors also reported that timely and accurately reconciliation of balance sheet accounts was deficient. According to them, the audit finding as reported due to misstatements that were discovered in the Tax Commissioner’s Office that did not get corrected until five months after the fiscal year ended.

In the Auditor’s Letter to Management, the auditors mentioned an audit finding that was discovered during a surprise cash audit of the county offices. The letter states that the Probate court’s cash bag could not be reconciled completely to the paid receipt book for candidate registrations because the receipts were not numbered.

County Manager Brandon Braddy said the Countyis correcting that problem. Braddy said that currently each office obtains its own receipt books from various office supply outlets with no coordinating numbering system. He said that he is  having uniform receipt books printed for all county offices to use in the future with each receipt bearing a traceable prenumbered system.