Dear Editor:

In light of the current recall effort, people want facts regarding Commissioner Hall’s job performance. I have them.

I’ll start with the county’s audits. It is the commissioners’ responsibility to ensure these reports are filed timely and more importantly that issues found during the audit are fixed. The late filings and issues found during the audits have not been fixed and the pattern repeats itself year after year.

It started before Commissioners Miller and Chuck took office. We have had finance directors come and go. A county administrator come and go. Yet the issues remain. The only common denominator is Claire Hall and after 20 years on the job this should not be happening under her leadership. There is no transparency and no trust. We aren’t being told where our money is going in a timely manner and when we are finally told, we can’t trust it, as you’ll see below.

Counties are required to file audits within 6 months of the end of the fiscal year. You can find that rule here: https://sos.oregon.gov/audits/Pages/muni-faq.aspx

Lincoln County’s 2024 audit was due on 12/31/24. It hasn’t been filed and Lincoln County is on a list of delinquent filers. You can find that list here: https://sos.oregon.gov/audits/Documents/delinquent-filers.pdf

Auditors look for material weaknesses and significant deficiencies.

A material weakness is “a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis.”

You can find that definition here under “what are audit deficiencies?” https://sos.oregon.gov/audits/Pages/muni-faq.aspx

You can read the full audit reports referenced below by going to this link and entering the appropriate fiscal year, followed by County: Lincoln and Government Type: Counties: https://secure.sos.state.or.us/muni/public.do

Lincoln County’s 2023 audit was due on 12/31/23. It was filed late on 11/5/24. Material weaknesses were identified and it was reported as a repeat finding from the 2022 audit. The material weaknesses are noted on pages 108-109 of the report.

Lincoln County’s 2022 audit was due on 12/31/22. It was filed late on 5/11/24. Material weaknesses were identified. The material weaknesses are noted on page 84 of the report.

Lincoln County’s 2021 audit was due on 12/31/21. It was filed late on 10/29/22.

The pattern of late filings goes further back than 2021 and you can search that with the link above.

Sincerely,

Todd Holt, Waldport