By Fred Guarino
The Lowndes Signal

In 2009 the Lowndes County Commission loaned legally restricted funds from the reappraisal fund to the general and gasoline tax funds during the fiscal year, according to an audit of the 2009 fiscal year by the Alabama Department of Public Examiners.

The commission also adopted a gasoline tax fund budget during that year where expenditures exceeded revenues and had a deficit balance in the public buildings, road and bridge fund.

Each of those issues are violations according to the examiners and must be addressed by the commission.

Those findings were for the 2009 fiscal year for the Lowndes County Commission, which covered the time period of Oct. 1, 2008 through Sept. 30, 2009.

The report was released Friday by the state agency.

In the report, Lowndes County chairman Charlie King Jr. offered responses to each of the violations, or notes, mentioned.

In a response dated Feb. 28, “restricted funds will only be used for expenditures dealing with that particular fund,” King said. “The commission will make sure that all of the funds in the budget are balanced.”

King also said the commission will ensure each of accounts are brought closer to balance.

“The commission will work toward reducing it’s deficit fund balance in the amount of $30,170.52 in the public building, road and bridge fund,” King said.
According to the findings, the restricted funds were repaid before the year’s end.

The 2008 findings relate to the commission’s failure to properly record material transactions and it’s failure to follow properly record liabilities.

“In the future all cash balances and due to other government accounts will be stated correctly,” said King. He also responded that, “All accounts are balanced as of Sept. 30, 2010.”

King, along with county commissioners Robert Harris, Marzett Thomas, Joseph Barganier and W. Dickson Farrior attended the exit conference for the audit.

Also in attendance were County Administrator Jacquelyn J. Thomas and Assistant Administrator Kimberly West.