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THE PAIN DEALERCivic evidence. Public accountability.
JENNINGS COUNTY · SBOA

SEVENTY REPORTS.
TWO WAYS IN.

Read the twenty-year story when you need context. Open the source vault when you need the exact report. Civic websites do not have to behave like a junk drawer.

70Bundled reports
2005–2024Fiscal-year horizon
3Special investigations
95System audit shelf
Two-level audit system

Read the story or inspect the source.

ANALYSIS↗

Audit History

The narrative: repeat findings, turning points, special investigations and the years where record conditions became the story.

RAW SOURCE↗

70-PDF Source Vault

Filter the complete county audit shelf by year, report type, office/entity and report ID.

By owner

Office-specific audit lanes

Instead of expecting a reader to remember report numbers, the government directory routes audit history through the office that owned the records.

Offices

County Auditor

Audit trail from early office examinations through modern AFR/SEFA/Gateway findings.

audit history →Offices

Treasurer

Reconciliation history, cash-long findings and current tax-administration lane.

audit history →Offices

Clerk / Elections

Long trust-account reconciliation series and special-investigation history.

audit history →Offices

Sheriff

Inmate-trust and special-investigation history plus a separate current-case lane.

audit + case →Offices

Commissioners

339 saved records plus executive, claims and audit context.

339 records →Offices

Coroner

Historical SBOA source lane.

audit-backed →Offices

Surveyor

Historical SBOA source lane.

audit-backed →Departments

Highway

Highway-specific audit and federal-project reporting lane.

audit-backed →Departments

Animal Control

Modern property file plus historical Animal Control audit material.

evidence-backed →Boards

Animal Control Board

Dedicated historical SBOA examination plus collected minutes.

audit + minutes →
Audit eras

The big turns.

Office-level record problems pile up.

Clerk trust-account gaps, Sheriff inmate-trust controls, Treasurer reconciliation problems, claims and appropriation findings establish long-running office-specific chains.

The financial records become an audit limitation.

The countywide financial audits for 2013 and 2014 contain disclaimers of opinion tied to the condition of the accounting records.

Rebuilding controls.

The audit shelf shifts toward segregation of duties, reconciliations, internal-control procedures and recurring Clerk bank-reconciliation issues.

Reporting, uploads and federal schedules dominate.

SEFA, AFR, Gateway uploads, training/certification and narrower compliance engagements become major themes.