A Small Local Government Case Study: Did Mismanagement and Misuse of Resources Equal Fraud, Waste or Abuse?

Document Type

Article

Publication Date

2013

Abstract

Circumstances regarding the accounting, finance, and the oversight of resources in a small, rural government are discussed. The actions of a County Administrator that resulted in a bitter split among the elected governing body and concerned citizens are examined. Differing views of appropriate controls and uses of public resources are considered. A solution offered by the technology revolution is discussed. Previously the rural nature of the County, its small population, and constrained resources presented serious obstacles to best practices in financial and management controls. However, evolution in technology makes appropriate and affordable management systems and internal controls for small entities.

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