Harmon announces Carlisle County audit findings

State Auditor Mike Harmon has released his audit of the Carlisle County Fiscal Court for the last fiscal year.

According to auditors office, the Carlisle Fiscal Court failed to implement internal controls over the ambulance billing service. This is a repeat finding according to Harmon and was included in the prior year's audit report. 

The fiscal court contracts with a third party to perform billing services for ambulance run fees. The ambulance director reports the number of ambulance runs to the billing service and the billing service will prepare and send the bills to insurance companies or patients.

Harmon said he treasurer does not receive anything from the ambulance director or billing service to know what deposits to expect and instead posts run fees based on deposits that are made into the account.

According to the findings, the county treasurer was unaware that procedures needed to be in place to ensure the amounts received were accurate. Instead, the county treasurer relied on the trust in the ambulance director and the ambulance billing service.

The report noted the lack of internal controls creates an increased risk that the county may not be receiving the proper amount of fees.

Additionally, the fiscal court did not comply with bid regulations according to the report. This is also a repeat finding that was included in the previous year's report.

The fiscal court apparently failed to advertise for bids on extensive repairs to a road grader.

Harmon said the fiscal court did not realize the repairs to the grader required a bid. Because of this, the fiscal court violated state regulations and their own administrative code.

State regulations require that any purchases greater than $30,000 be advertised.


You can see the complete report by clicking here.