Editor:

After reading accounts of the jail problems turned up by an audit, I decided to assess the audit controls in place for Prince Edward County. I found there were virtually none. To rectify this problem and improve our system, I talked to supervisors of other counties, the Virginia Association of Counties, a CPA, attorneys, a criminal investigator for the State Police and some of our other supervisors. Based on all those discussions, a plan to place safeguards into our audit system to try and prevent what’s happening at the jail now is being put forth.

The plan is as follows:

• Set up a three-supervisor Audit Committee

• Recommend appointment or dismissal of independent auditors to the board of supervisors

• Review the independent auditor’s findings and recommendations, together with management’s responses regarding internal controls and monitor progress toward improvement

• Review annual financial statements and the results of the independent audit

• Request regular/periodic financial reports on potential areas of concern, as needed

• Monitor any areas of concern regarding internal controls over financial reporting, as needed

This audit would be presented to the Audit Committee by the independent auditors, and any potential problem areas would be discussed. This will occur before the county financial people see the audit results. The Audit Committee, with the help of the independent auditor, will then present the audit to the board of supervisors where it will be discussed. The audit results, along with any questions from the supervisors, then will be given to the county financial people. 

If put in place, this will give us the safeguards that will help keep taxpayer money safe. Surprisingly, there is at least one supervisor who is opposed to these controls.

Jim Wilck

Prince Edward County Supervisor