Former Chattooga County Commissioner Blake Elsberry is responding to recent online discussions about findings from the ongoing 2024 audit of Chattooga County finances, offering context about accounting discrepancies identified during that time.

In a statement circulating on social media, Elsberry said some of the audit findings related to recordkeeping and ledger entries during 2024 may be accurate, but emphasized that the issues involve administrative and bookkeeping documentation, not allegations of missing funds or personal misuse of county money.

Elsberry said the county office faced extraordinary circumstances during that period, including the illness and death of the county’s longtime clerk, who had served the office for more than 30 years.

According to Elsberry, the clerk was battling terminal cancer while continuing to work part-time and assist in training staff in financial processes she had largely managed on her own for decades. She passed away in June 2024, leaving the office in the middle of a transition while staff attempted to learn and maintain the systems she had overseen.

Elsberry said employees were working to learn long-established procedures while also keeping county operations running, and that the county’s auditor was aware of the challenges at the time.

“Our county auditor… was aware of these challenges and was onsite frequently, advising staff as we worked to keep county operations moving,” Elsberry said in the statement.

He also said the county sought help from the Association County Commissioners of Georgia (ACCG) and attempted to bring in outside assistance to help reconcile accounts and ensure records were properly documented.

Elsberry said his statement was not intended to shift blame but to explain the circumstances surrounding that period.

“Importantly, these issues reflect one year during an extraordinarily difficult transition, not a pattern of financial mismanagement,” Elsberry said. He noted that the county had successfully completed audits in previous years without similar findings.

Meanwhile, current Chattooga County Commissioner Andy Allen addressed the issue during his 2026 State of the County report, confirming that the 2024 audit uncovered several financial discrepancies.

According to Allen, auditors determined that accounting records from late 2023 through 2024 were incomplete or inaccurate, leading to discrepancies totaling more than $3 million between reported balances and general ledger records.

Allen also said auditors identified additional financial concerns, including deposits that were not recorded, checks that had not been deposited, and missing documentation for certain payments and contracts.

To address the issues, Allen said the county has hired an outside accounting consultant to help reconcile accounts and correct ledger entries.

The county is also transitioning its financial operations to the Harris accounting software system, which Allen said will help improve accuracy, reporting, and transparency going forward.

Allen said the 2024 audit is expected to be completed by April 10.

The audit findings and responses from both the former and current commissioners have drawn attention locally as county officials work to reconcile records and strengthen financial processes moving forward.