The Audit Delay, What I’ve Observed – and Why It Matters

Last week, newly-seated Supervisor Hugh Henry (Fork District) – appointed to finish the remainder of past Supervisor Vicky Cook’s term – raised concerns at the board of supervisors meeting that Warren County will not have the Fiscal Year 2024 audit back in time for the Board of Supervisors’ usual budget deliberations – something that is normally routine and expected (Warren County Board of Supervisors Meeting October 21, 2025 – E. Reports – Hugh Henry, 00:17:58). Since then there have been various social media posts and news articles surrounding it. A lot of people reacted with some version of: “Isn’t this illegal?” or “How could this even happen?” On social media networks, I tried to answer those concerns by sharing what I’ve learned by actually showing up to our Warren County Finance/Audit Committee (WCFAC) meetings on the second Wednesday of each month at 6 PM.

Here are the highlights.

What happens if an audit is late?

The state doesn’t just shrug. There are consequences. The county can face fines, harm to its credit rating, reduced eligibility for grants, and – if delays persist – state intervention. The Auditor of Public Accounts (APA) can take over and even charge the county to complete the work. They can also postpone deadlines and provide guidance for good reasons. Supervisor Richard Jamieson (North River) has already discussed contacting the APA to meet deadlines.

Why is the county struggling?

From what has been disclosed at meetings:

• Staff have been redirected – Finance is now helping the Treasurer’s office reconcile accounts, which is not normal and may raise liability issues.
• There are unreconciled accounts, but it is unclear to the public what accounts, what dollar amounts, transfers, receipts, or what time periods are involved.
• Vendors have cycled: the county left its prior CPA for delays, moved to ClearPoint per the auditors’ recommendation, and now three separate firms are involved with no documented progress reports. Auditors came in October but had to leave because required information was not available while the Treasurer, Janice Butler Shanks, was out, so they cannot return until January – pushing completion into March or later.
• Because FY24 is not done, FY25 cannot even begin – meaning next year’s audit is now also expected to begin late.

Governance complications in November

The WCFAC bylaws stipulate that the November meeting can only conduct business related to review of the audit (Article 9-3). But there is no audit to review. Instead, county staff plan to present “high quality information” – a kind of interim projection in lieu of an audit.

There has also been debate about how to communicate to the public:

• Citizen Member John Lundberg wants a live press briefing with Q&A by department heads.
• Supervisor Jamieson wants a written public statement instead to avoid misstatements.
• The new County Administrator, Bradley Gotshall, is drafting a unified explanation of the separation of powers, and an executive summary.

As a minor note, this November’s meeting will be held on Thursday the 13th instead of the second Wednesday, despite the bylaws (Article 7-1).

Calls for a forensic audit

Several commenters insisted it is “time for a forensic audit.” Mr. Lundberg also brought this up at October’s WCFAC meeting. My position has been: forensic audits are narrow, triggered by specific indications of wrongdoing, and cost $1M+ – roughly 1 – 2% of our entire annual county budget. I asked publicly: what specific evidence exists to justify that scope and cost? That question has not been answered publicly at WCFAC or BOS meetings to date. The only significant financial wrongdoing on record remains the EDA scandal six years ago, in which a forensic audit was already performed and Executive Director Jennifer McDonald was convicted of embezzlement.

Transparency is the only real remedy

At this point, the biggest public-facing problem is not just delay – it’s opacity. We know there are unreconciled accounts. We do not know:

• Which accounts
• Which time periods
• What amounts
• Whether the cause is purely transitional, or possibly improper
• Whether it involves services, property, supplies, or something else

Without clarity, speculation will fill the vacuum. Publishing a reconciliation status table weekly would be a good step to informing the public and staff on the current state.

As I’ve informed people on social media, I’m not on the WCFAC – I attend only as a resident and observer. As far as I can tell, I am currently the only member of the public who does. And from that public vantage point, it is clear: delayed audits don’t just delay paperwork – they delay truth, delay budgets, and delay public trust.

If transparency is delivered early – even if imperfect – the public can remain a partner in understanding. If transparency waits until the end, mistrust will grow on its own.

Lewis E. Moten III
North River District
Warren County, VA

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