Truly strange

I have worked as a local government auditor for three different governments for the past nineteen years. Governments always struggle with the administration and management of contracts. Every audit that examines contracting always will find room for improvement. But this is as bad as it gets. Jefferson County, Alabama is unable to determine how many contracts it has that are current. Lacking adequate controls, they also don't have a contract compliance officer or an internal auditor. Faced with a budget crisis, the local County commissioners don't have accurate information to make decisions.

But even stranger, this news account, just four days later describes another crisis in the city of Birmingham, Alabama, the County seat. The City Council is requesting an audit from the Alabama State Auditor's Office to determine how much money the City has in the bank. The mayor claims the City will end the year with a $13 million surplus, but the City's financial accounting software shows the City is running a deficit.

Two great audit areas - contracts and the accuracy of financial information.