Hamilton County court flags Special and Dedicated Funds for forensic audit

During the budget workshop, the court identified inconsistencies and multi-year errors in Special and Dedicated Funds and concluded a detailed forensic audit is required to correct the accounts. The minutes state, "The Special and Dedicated Funds are needing a detailed audit to correct several years of errors," and the court said it does not expect the dedicated accounts to be quickly corrected.

Officials did not provide a timeline or a funding source for the audit during the session, and meeting minutes note the Proposed Budget itself is missing several pages related to these funds. Commissioners discussed the need to build the county's Capital Defense (self-insured) account but did not adopt an immediate remedial plan in the public record.