Road & Bridge audit notes overpayments

An audit of the Highlands County Road & Bridge Department found several problems, including a $4,300 invoice that was paid twice, work that should not have been performed, a lack of inventory controls and a lack of internal controls.

On June 28, 2006, R&B rented a vibratory roller for $4,300 a month to work on a project at Orange Blossom Estates. GS Equipment sent one invoice, but Highlands County paid it twice, the audit found, on Oct. 18 and Nov. 7.

On Dec. 30, 2008, another unnamed vendor was paid twice. This mistake cost $7,933.

After auditing the purchase cards of six R&B employees, chain saws, binoculars and digital cameras and other items could not be located. Other items could not be identified, the audit said. The department should develop a process for tracking and inventorying items worth $1,000 or less, the auditor suggested.

More than $150,000 R&B performed was not allowed under law, the audit noted. That included work on the Sports Complex - the softball fields next to Sebring High School. The county administrator concurred with the finding that the softball fields are not transportation related.

The county should also establish a written policy to limit the hauling of clean and spoiled materials, the audit suggested. The current policy is oral.

Road & Bridge is responsible for maintaining and repairing 977 miles of paved roads, 202 miles of unpaved road, 32 bridges, the county fleet of vehicles, mowing 13,000 miles of right of ways, the operation of shell and marl pits, and the operation of the asphalt plant.