County plans forensic audit of forms handled by former fiscal analyst
The Fayette County commissioners plan to hire an expert to conduct a “forensic audit,” but it has nothing to do with the coroner’s office. Instead, the audit will focus on the invoices, vouchers and requisition forms handled by Bruce J. Beard, who resigned in September as the county’s fiscal analyst and purchasing agent.
Beard was later charged with forgery, theft by deception and theft by unlawful taking related to accounting jobs he held on the side with New York Pizza and Pasta in South Union Township and the North Union Volunteer Fire Department.
Beard, 40, of Uniontown recently waived his right to preliminary hearings regarding the alleged thefts of more than $6,000 from the pizza shop and $2,500 from the fire department. The case now moves into Fayette County Court.
At Tuesday’s agenda meeting, county manager Warren Hughes said the forensic audit would examine “things that would require (Beard’s) signature” during his employment with the county, which began in 2000.
Hughes said the scope of the audit would be the six months prior to Beard’s resignation, which occurred after he took a brief leave of absence. Hughes said the specialized audit was decided upon in consultation with county Controller Mark Roberts and the county’s regular auditing firm.
“This would be a detailed audit … it would look at anything that he had dealings with,” said Hughes.
During his employment with the county Beard worked primarily with processing invoices, vouchers and requisition requests, in addition to analyzing budget data. Those things did not require him to handle cash or to sign checks.
While Commissioners Vincent A. Vicites, Ronald M. Nehls and Sean M. Cavanagh agreed in principle to place the forensic auditor hiring on today’s agenda for a formal vote, Cavanagh objected to a plan to hire Jeff McCune for the job.
Cavanagh staked out a position that he wants someone totally independent – meaning that person or firm has never worked for the county – to perform the audit. Hughes said that McCune had previously done work for the county and thus is familiar with its current vendors.
“I’m not for just picking someone out of the blue,” said Cavanagh, who recommended the county do a request for proposals. “Independent (by my definition) means they don’t do diddly-squat for the county.”
Nehls said he is comfortable with McCune doing the job as planned, and added that he’s not sure if the county can effectively zone out any potential auditors on the basis of having previously done work for the county.
However, Nehls and Vicites agreed to solicit requests for proposals to do the job.
In other matters handled at Tuesday’s agenda meeting, the commissioners:
? Agreed to vote today on transferring money from the Sinking Fund to the Capital Reserve Fund. Hughes said that cash infusion represents savings from the recent refinancing of the county’s bond issue. However, he noted that the cash can only be spent on capital expenditures, which are such things as building improvements and equipment.
Nehls suggested that the county develop a specific line item for this money “so if it’s spent, we know exactly where it goes.”
? Agreed to vote today on continuing to designate Fay-Penn Economic Development Council as the county’s local economic development agency.
? Heard the annual plea from Penn State Fayette Campus officials to fully reinstate the county’s $100,000 contribution for student aid. Dr. Gregory Gray, the campus’ chief executive officer, said the $25,000 contributed last year went to help 30 Fayette County students, who received an average of $833 in assistance.
Gray noted that all of the county’s contribution goes directly to student financial aid. He also stressed that in many cases the funds help the campus cobble together a financial aid package that helps keep a student in school.