Cumberland County’s annual state audit found two findings including budget deficiencies in the Finance Director’s Office.
The audit for the fiscal year ending ending June 30, 2025 also revealed collateralization issues in the Office of Circuit and General Sessions Courts Clerk.
The report indicated that expenditures exceeded appropriations approved by the county commission in the Highway/Public Works Fund by $768,420. In response, Finance Director Jennifer Turner said she had spoken with Highway Superintendent Stanley Hall and reminded him that a purchase order is required for all expenditures in order to remain compliant.
The audit also found issue in the School System numbers, noting the actual beginning fund balances on July 1, 2024, differed significantly from estimated fund balances presented during the budget process. The General Purpose School fund showed a difference of over $6.4 million between the actual and budgeted fund balance.
“For the upcoming budget, I will work to more closely align the estimated fund balance,” Turner said. “If the estimated ending fund balance is expected to differ significantly, I will present a resolution to the County Commission to formally notify them of the change.”
Turner clarified in her response that the Board of Education prepares and presents its budget directly to the Budget Committee.
Circuit and General Sessions Courts Clerk Jessica Burgess faced a finding regarding the failure to require a depository to adequately collateralize funds. Deposits exceeded FDIC coverage and securities pledged by $113,112 on June 30, 2025.
“I concur with this finding,” Burgess said. “We are using the formula below to help ensure that we keep up with pledged securities on a monthly basis.”
Burgess listed the anticipated completion date for the corrective action as July 2025.
