Audit important
Watchdog? I can tell you, from 2016 to 2019 the commissioner team of McKernan, Mussare and Mirabito reviewed EVERY invoice each week prior to any approval.
Concern over the number of full-time associates is not new. In 2018 or 2019 Commissioner Mirabito and I voted to reduce our workforce from 550 to 500 through attrition.
Budget. It must be hard to draft a budget while the 2024 audit was not complete! I went to the controller’s office in early December of 2024 and 2025 to gather information to get a better understanding of the proposed budget. Both years, the county audits of 2023 and 2024 were NOT complete. No wonder a comment was made, not knowing if they have $4 million or $20 million.
County finances. Commissioners are charged to manage and administer fiscal affairs of the county. Commissioners are to work with the controller in preparation of the budget. The controller is to supervise fiscal affairs.
While chairman, our audit was usually completed around June or July. Fiscal Services always had the county Annual Fiscal Review document. This allowed plenty of time to prepare for budget season starting in August. If the audit isn’t being completed in a timely manner, the commissioners need to step in and help the auditor get what is necessary to complete the job.
Lack of a completed audit means Lycoming County can not get a bond rating and canot place a bond. Our cash was probably used to pay for coroner and magistrate building construction, refurbish or other capital expenditures. This should have been funded by a bond. Placing a 25- or 30-year asset into operation is not fair to have taxpayers fund it upfront. Save cash, issue a bond, pay over time.
JACK McKERNAN
Former Lycoming County commissioner
Williamsport
Submitted by email
