Whitley owes former judge-exec. Patrick

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May 2, 2008

Audit also reveals Burley Foley was overpaid during his stint

Anonymous The Times-Tribune Fri May 02, 2008, 10:12 AM EDT

By Sean Bailey / Staff Writer

State auditor Crit Luallen announced the results of an audit of the Whitley County Fiscal Court last Thursday and according to the audit the county owes one of its former judge-executives money while the Fiscal Court overpaid a different former judge-executive.

The audit says that former judge-executive Burley Foley was paid $72,731 in the calendar year of 2006, which is $913 more than the maximum salary of $71,818 allowed for a judge-executive. The audit recommends that the county collect the amount owed, and in his formal response , Judge-Executive Pat White Jr. said, “Foley shall be informed that the original salary for his term in office, as given to the county by the Governor’s Office for Local Development, and then reduced on the release of the official 2006 schedule was not corrected and request him to reimburse the county for this overpayment.”

While Foley was overpaid, former judge-executive Mike Patrick was underpaid for his services. The audit said that in accordance with the maximum salary and training incentive guidelines established by GOLD (Governor’s Office for Local Development) Patrick is owed $13,389 for incentives he earned in 2003-05.

In White’s formal response, he said the fiscal court will pay Patrick upon the release of the audit.

The audit also states that according to GOLD guidelines, former county jailer Jerry Taylor was overpaid $51,807. The audit recommends that Taylor repay the county, but in his response White said this issue has come up before and is seeking the help of the state.

“The totals, as stated, due to the county from the former jailer have been reported on several previous audits. The previous administration claims these monies were not due back to the county and disagreed with the audit finds. I therefore, am going to request an opinion from the Attorney General to resolve this matter,” White responded.

The audit also commented on other areas where the county is found to be non-compliant with state laws, regulations, contracts and grants. According to Luallen’s press release, the auditor must also comment on material weakness involving the internal control over financial operations and reporting.

The audit states that the county should improve purchase and procurement procedures. The audit recommended that original invoices be maintained, along with work orders, and then be canceled upon payment. It also recommended all purchase orders be signed. White said the county is going to continue to upgrade its systems for verification.

The audit also recommended the county pay all bank notes by the end of the fiscal year and maintain complete and accurate capital asset schedules.

The audit found discrepancies in timesheets of employees and said the former judge-executive allowed some employees to take time off without reporting it on their timesheets. White responded formally, saying, “The fiscal court is in the process of reviewing the county personnel policy manuel and will take the appropriate measure to either adopt a revised policy or ensure this practice does not occur in the future.”

Luallen said in the press release that these types of audits are required by state law annually. The audit released last Thursday was for the fiscal year that ended on June 30, 2007.

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