Last week, Chattooga County Sole Commissioner Andy Allen released the county government’s 2024 audit. The audit covers the final year that former Commissioner Blake Elsberry was in office and points to serious problems in the county’s bookkeeping and financial oversight.

One of the issues raised in the audit involved sales tax paid to a vendor connected to the county’s ARPA-funded broadband project.

According to the audit, Rural Broadband Consulting LLC collected $29,607 in sales tax, even though government entities are exempt from paying sales tax. The finding raises questions about how the charge was approved and why the payment was not caught before county funds were spent.

Auditors also noted that Chattooga County paid Rural Broadband Consulting LLC a total of $333,265, but found insufficient documentation showing services performed, project completion status, or deliverables received. The audit said records were not maintained or made available for several types of costs connected to the project.

The broadband project was funded with federal American Rescue Plan Act money, which came with specific requirements for documentation, procurement, and oversight. Auditors found the county did not have adequate records to support portions of the spending tied to the project.

The audit states that Commissioner Andy Allen consulted with legal counsel and filed a civil action against the company. According to the report, the county obtained a judgment in its favor, but no funds had been recovered as of the audit’s completion.

Allen has said stronger financial controls and oversight procedures are being implemented in response to the audit findings. The audit’s findings show that the county’s bookkeeping problems during 2024 went beyond routine accounting errors and included payments that auditors said should have been questioned or better documented before taxpayer money was spent.