State Auditor Ed Hatchett Questions
Financial Viability of Wood Products Corporation



See the audit report for Full Details

Edward B. Hatchett, Jr.
Auditor of Public Accounts
144 Capitol Annex
Frankfort, KY 40601

C
ontact:
Matthew G. Cantor
Intergovernmental Liaison
Phone 502-573-0050
FAX 502-573-0067
APA.PressReleases@auditor.ky.gov

(Frankfort - March 3, 2003) An examination by State Auditor Ed Hatchett of the Kentucky Wood Products Competitiveness Corporation (Wood Products) questions the Corporation's financial viability, internal management, and statutory oversight.

Among the findings:

Wood Products budgeted deficits for each of the last three fiscal years.

Wood Products is repaying a defaulted private loan which it had guaranteed in the principal amount of $109,300.

Wood Products paid the consulting firm of Goldsmith, Ratcliff, Shoop LLC (GRS) $145,000 for services which could not be verified. In addition there was no written contract or agreement governing the relationship between Wood Products and GRS. Insufficient statutory oversight and Wood Products non-compliance with existing statutory requirements allowed the GRS payments to occur.

A $500 charge was made as a donation to the National Republican Congressional Committee using a Wood Products credit card. This was in addition to other credit card purchases totaling over $1,600 for holiday parties and alcoholic beverages.

"It is never appropriate to use public resources for political contributions or personal expenditures. Furthermore, during this time of financial difficulty and uncertainty it is impossible to explain to the people of Kentucky why $145,000 was paid for services that cannot be substantiated," said Hatchett.

Hatchett's examination report includes the following recommendations to the Legislature:

  • Require written documentation of contractual agreements when expenditures reach a certain amount
  • Repeal the audit exemption granted by KRS 42.4586
  • Provide mechanism for reviewing annual, independent audits
  • Require and offer comprehensive training for all appointed board and commission members on fiduciary duties, including accounting, budgeting, investment procedures, and internal controls.

Additionally, recommendations are made to Wood Products for responsible budgeting, tighter financial controls, and recovery of payments for unsubstantiated work.

 

Edward B. Hatchett Jr.
Auditor of Public Accounts
144 Capitol Annex
Frankfort, KY 40601
WEB:
www.auditor.ky.gov/