NATCHEZ — Natchez CPA firm Switzer, Hopkins and Mange recently completed the Adams County Audit.

The audit, normally completed in July, was only recently finished and given to the state auditor in November.

The audit was delayed in large part because former Circuit Clerk M.L. “Binkey” Vines had not given auditors access to records necessary to complete the audit.

Dennis Switzer said the report had to be completed without access to Vines’ 2006 annual fee report.

The firm recently received the 2006 fee report and will review it soon Switzer said.

Switzer’s report makes recommendations to various departments and lists the response of those departments.

Vines did not respond to any of Switzer’s recommendations.

In one instance Switzer found Vines wrote checks to the county for repayment of fees and payroll, the checks were returned because of non-sufficient funds.

However Switzer said all the NSF checks were rectified between 60 and 90 days of Vines’ leaving office.

Other findings in Switzer’s report named the Adams County Sheriff’s Office and the Chancery Clerk’s Office.

The sheriff’s office was cited in the audit for failing to issue purchase orders for items costing more that $100.

Sheriff Ronny Brown said his office had not been in compliance with the regulation that requires such purchase orders.

However Brown has a put steps in place to insure that the infraction will not be repeated.

“I have notified the board of supervisors that those items will now go through the county’s purchase clerk,” he said.

Chancery Clerk Tommy O’Beirne’s office was also cited in the audit for failure to allocate a railroad tax to the Natchez-Adams School District.

O’Beirne said the county collects a tax for each mile of railroad running through the county.

Part of the collected tax was not correctly given to the school district as it should have been.

“It was really an oversight,” he said.

O’Beirne said the oversight has been corrected.

O’Beirne’s office was also cited for account overdrafts that were incurred when the county made intra-fund loans.