Lynchburg-Moore County’s spending exceeded available funds in its general fund by $310,000 when state auditors conducted an annual review of the metro government’s finances.
Auditors also found that an SUV purchased for the Emergency Management Agency had not been competitively bid, even though its price of more than $23,000 was well above the $10,000 threshold requiring competitive bids in the county’s own purchasing procedures. In response, county officials said they had notified department directors of the requirement.
Metro Moore County did not have the ability to produce financial statements in line with generally accepting accounting procedures, the audit said. Comptroller’s office auditors also found that the county used its tax-exempt status for supplies, then gave them to a contractor using them for a park lighting project. State law requires contractors to pay sales tax on property furnished to them, and Moore County should fix the mistake in coordination with the state Department of Revenue, auditors wrote.