Commissioner Allen Provides State of the County Update

As Chattooga County Sole Commissioner Andy Allen marks his first 120 days in office, he shares a candid update on the current state of Chattooga County government. This address outlines the challenges his administration has uncovered, the steps to correct past mismanagement, and the commitment to restoring transparency, accountability, and fiscal responsibility. Below is his full statement:

State of the County Address: The First 120 Days 

It is an honor to serve Chattooga County. Today, I am writing to reflect on the first 120 days of this administration-days filled with diligence, challenges, and a steadfast commitment to accountability.

Upon taking office, one of the first issues we encountered was the state of our financial records. To our surprise, our accounts had not been updated and were in disarray.

The Following is a list of issues we discovered.

• Bank Reconciliations & Manual Check Usage: Multiple accounts have unresolved reconciliations dating back to mid-2024. These reconciliations were made manually and not reconciled with the ledger. Manual checks were written instead of using county software, bypassing essential financial oversight and internal control procedures.

• General Ledger: Most of the funds’ transactions were not recorded in the general ledger, so financial reports were incomplete. The budget for 2025 was not entered into the ledger.

• Audit Closing Entries: Journal entries from the 2023 audit were not entered, creating gaps in financial records that could raise compliance concerns in future audits.

• Grant Reporting: Reports have not been completed for multiple periods throughout 2023 and 2024, jeopardizing funding and accountability.

• Sales Tax Issues: Sales tax reporting and payments were not completed back to early 2024, increasing the risk of penalties and financial instability.

• Unpaid Bills: Accumulating unpaid bills–some dating back to 2023-continue to arrive, signaling financial mismanagement and risking vendor relationships.

• Minute Books: The official records for Chattooga County weren’t kept to the required degree, and contracts were incomplete. It has been discovered that several records were not entered.

Recognizing the urgency of these matters, we promptly engaged a third-party accounting firm to update the 2023 and 2024 financial records. This effort guarantees transparency and financial stability for our county moving forward.

In addition, a thorough audit uncovered several contractors and vendors of concern. Disturbingly, some had been paid amounts exceeding their bid, while others had received payments without ever providing services. Such discrepancies demand accountability. As a result, we have turned over all findings to the Sheriff’s Department to be investigated for potential criminal activity. Integrity in public service is non-negotiable, and we remain committed to protecting taxpayer funds.

Another troubling discovery was the handling of official records by the previous administration. A government-issued laptop computer belonging to the former Commissioner had been wiped clean and transferred to another elected official, who subsequently returned it to our office. In response, we engaged experts to recover its contents, successfully restoring crucial records. These recovered files will now be handed over to law enforcement to ensure a comprehensive review.

While these challenges have tested our resolve, they have also underscored our commitment to accountability and ethical governance. This administration stands unwavering in its promise to lead with transparency, responsibility, and diligence. We are actively addressing past mismanagement while laying a strong foundation for a more efficient, ethical county government.

I want to thank each of you, the residents, county employees, and local officials, who continue to support the vision of a government that works for its people. Together, we will build a future defined by integrity, accountability, and progress.

Thank you,
Andy Allen

Chattooga County Sole Commissioner