The Long County Board of Commissioners recently received their financial audit for Fiscal Year 2024 prepared by Mauldin & Jenkins accounting firm. Mauldin & Jenkins has been performing the audit for Long County since at least FY 2021.
The audit, which details July 1, 2023 through June 30, 2024, highlights a number of deficiencies in the accounting practices of the county under the leadership of former County Commissioner Robert Parker, which ultimately contributed to the county’s current, and still unstable, financial position.
The report, dated October 8, 2025, offers a numerical description of Long County’s ongoing financial woes, including negative account balances, unrestricted use of purchasing cards, and a lack of internal controls.
The full 74-page report is below, but among the highlights:
- As of June 30, 2024, the General Fund had a fund balance of $18,295.
- $6,727 is unassigned.
- $11,568 is reported as non-spendable related to prepaid items.
- The County’s governmental funds reported a total ending fund balance of $1,280,139 for the fiscal year ended June 30, 2024, a decrease of $6,220,437 from the prior year.
- The TSPLOST Fund had deficit fund balance of ($5,325),
- The BPFA Fund had deficit fund balance of ($741,174)
- The SPLOST Fund had deficit fund balance of ($58,056)
- The Community Development Block Grant (“CDBG”) Fund had deficit fund balance of ($19,795)
- The County’s net position is $10,269,215 for FY 2024. This is substantially lower than the previous year when net position was $14,308,009.
- Net investment in capital assets of $8,025,471 includes property and equipment, net of accumulated depreciation, and reduced by outstanding debt related to the purchase and construction of capital assets.
- Net position of $97,974 is restricted by constraints imposed upon the County by laws and regulations.
- Unrestricted net position of $2,145,770 represents the portion available to maintain the County’s continuing obligations to citizens and creditors.
- Auditors noted that the assets increased as a result of increased cash and capital assets related to the jail bond proceeds received and spent on the jail complex project.
- The fund balance for the SPLOST, TSPLOST, and BPFA funds decreased as a result of capital outlay expenditures exceeding collections during 2024.
- Note that SPLOST projects and bank account activities were related to the GBI investigation.
- At the end of the year, the County had total long-term debt outstanding of $20,659,876. The increase from the prior year was the result of new debt issued during the fiscal year ended June 30, 2024.
Where Did Expenditures Exceed Appropriations as Budgeted?
- General Government
- Legislative $301,387
- County administrator $70,049
- Financial administration $473,786
- Government buildings $966,256
- Judicial
- Clerk of Superior Court – $61,886
- District Attorney – $11,057
- Misdemeanor probation – $938
- Magistrate/Probate Court – $2,445
- Public Safety
- Sheriff – $450,283
- Housing or Prisoners – $175,565
- Fire Department – $750,886
- Coroner – $6,666
- Emergency Management – $68,747
- Public Works
- Street Department – $2,349,059
- Sanitation Department – $280,982
- Health & Welfare – meals program $860
- Culture & Recreation – $171,040
- Housing & Development – $21,093
- Debt Service
- Principal – $1,646,574
- Interest – $231,470
- Development Authority Fund
- Housing and Development – $24,390
- Debt Service – Principal – $313,370
Notable Deficiencies
- Segregation of Duties – There is not appropriate segregation of duties among recording, distribution and reconciliation of cash accounts and other operational functions in the various funds possessed by the elected officials.
- Several instances of overlapping duties were noted during interviews regarding internal control procedures.
- This issue was also noted in the 2023 Financial Audit but not corrected.
- Purchasing Cards – During the auditor’s of the County’s purchasing cards (“p-cards”), auditors noted there was little to no approval of p-card purchases. Auditors also noted purchases outside of the scope of the County’s normal operations.
- Lack of proper internal controls and documentation retention policies can lead to unauthorized transactions taking place.
- Additionally, auditors noted over $30,000 of dollars in improper and unauthorized disbursements made during the year.
- Deficit Fund Balances – During the auditor’s testing of the County’s capital projects fund, auditors noted deficit balances for the TSPLOST, Building & Public Facilities Authority, SPLOST, and CDBG funds. These deficits are a direct result of capital expenditures exceeding available financial resources.
- Lack of proper internal controls can lead to capital expenditures that exceed available resources.
- Financial Health of the General Fund – There was a lack of proper internal controls can lead to capital expenditures that exceed available resources.
- The General Fund is the primary operating fund of the County and, therefore, accounts for the majority of revenues received and funds expended.
- The auditors determined there were deficit balances for the TSPLOST, Building & Public Facilities Authority, SPLOST, and CDBG funds.
- These deficits are a direct result of capital expenditures exceeding available financial resources.
- Auditors recommended that management immediately develop and implement a plan to eliminate the deficit fund balances. This plan should include the transfer of funds and enhanced budgetary oversight.
- Financial Reporting and Year-end Closeout – There was a lack of appropriate controls implemented at the County during the fiscal year to ensure that the year-end balances were properly recorded and reconciled.
- For the General Fund, adjustments were necessary to correct beginning fund balance in the amount of $374,028, cash in the amount of $46,654, receivables in the amount of $172,390, payables in the amount of $154,610, prepaids in the amount of $270, and deferred revenues in the amount of $104.
- For the E911 Fund, adjustments were necessary to correct beginning fund balance in the amount of $156,102 and receivables in the amount of $156,102.
- For the SPLOST Fund, adjustments were necessary to correct beginning fund balance in the amount of $5,830, receivables in the amount of $5,478, and payables in the amount of $352.
- For the TSPLOST Fund, adjustments were necessary to correct beginning fund balance in the amount of $363,847 and expenditures in the amount of $363,847.
- For the Impact Fees Fund, adjustments were necessary to correct beginning fund balance in the amount of $137,000 and receivables in the amount of $137,000.
- Auditors recommended using a third-party accounting firm for assistance during the fiscal year to ensure that the year-end balances were properly recorded and reconciled.
Worth mentioning, in the 2021, 2022, and 2023 audits, Mauldin & Jenkins noted an issue with Segregation of Duties, and in FY 2021, they also noted “Due to Others – Agency Funds” which mean that records of who cash amounts on hand were owed to were not maintained by the respective elected official offices of the County. No other deficiencies or financial issues were noted in the audits over the last five years.
County Responses
The County is required to respond to each finding by the auditors by outlining the corrective action to be taken.
Fixing the issues with Segregated Duties – “The County is in the process of reviewing their respective systems and processes to evaluate and determine the most efficient and effective solution to properly segregate duties among all County functions to provide reasonable assurance that an individual cannot misappropriate funds without being detected during the normal course of business.”
Fixing the issues with the P-Card – “The County is in the process of optimizing the p-card review procedures and ensuring that they are followed properly.”
On the Deficit Fund Balances – “The County is in the process of establishing procedures to monitor fund balance in an ongoing manner to ensure that any problems contributing to a deficit can be corrected.”
Improving the Financial Health of the General Fund – “The County is in the process of formulating and implementing a Financial Recovery Plan to address this issue. This plan includes identifying sustainable revenue sources, optimizing existing funds, and reducing expenditures. Additionally, the policy establishes a fund balance management strategy, which requires maintaining a reserve fund balance between 17% and 22% of annual revenues to support fiscal health and meet financial obligations. By implementing these strategies, the County aims to strengthen its financial position, ensuring the long-term sustainability of the General Fund, and addressing the audit’s finding regarding insufficient management of fund balance.”
Financial Reporting and Year-End Closeout – “We will implement the necessary controls and procedures to ensure that balances are properly recorded at year-end and close-out procedures are performed prior to the start of the annual audit process.”
Read the complete FY 2024 audit
Click here for FY 2023 Audit
Click here for FY 2022 Audit
Click here for FY 2021 Audit
