Chattooga County Releases 2023 Financial Audit Findings and Recommendations

The 2023 financial audit for Chattooga County, Georgia, highlights several key findings and recommendations aimed at improving financial practices, internal controls, and accounting procedures across various departments. These findings, outlined in the audit report, emphasize the need for enhanced bookkeeping, segregation of duties, timely reconciliations, and proper training for personnel to ensure accurate financial management and compliance.

The full 2023 audit report is available for review at the end of this article and on the Chattooga County website, offering transparency and a detailed breakdown of the county’s financial standing and areas for improvement.

CHATTOOGA COUNTY GEORGIA FINANCIAL AUDIT FINDINGS 2023

CHATTOOGA COUNTY GEORGIA FINANCIAL AUDIT FINDINGS 2023

FS23-01

1. Bookkeeping in the Courts (Probate, Magistrate, and Clerk of Superior) should implement the use of the general ledger function for accounting uniformity so amounts are not misstated and disbursed in a timely manner.
2. Procedures should also be implemented to require reports be prepared and reconciled on a weekly, monthly, and annual basis for internal control.

FS23-02

1. Segregation of duties – authorization, custody, record keeping, and reconciliation.
   Procedures need to be implemented for improved internal control.

FS23-03

1. Accounting procedures should be implemented for improved internal controls – Water Dept.
2. Provide training for current employees.
3. Reviews and monitoring at least monthly.
4. Timely reconciliations for all accounts monthly and also entered in the software.

FS23-04

1. Properly record internal transactions between funds and enter in software.

• Bank reconciliations and entries in Harris.
• Review, correct, and enter all necessary general ledger entries for 2024 compliance/audit.

2. Closely monitor interfund activities.
3. Implement internal controls to avoid misstatements.
4. Provide training to accounting personnel.

A copy of the full 2023 audit can be viewed below:

2023 - Financial Statement