In late October, the Royal Examiner published my letter to the editor, “The Audit Delay, What I’ve Observed – and Why It Matters,” which examined why Warren County’s fiscal-year audit has fallen behind and how those delays ripple through the county’s financial planning process.

In that piece, I outlined what I’ve learned from attending the Warren County Finance/Audit Committee (WCFAC) meetings as a resident observer since January — and why consistent transparency is essential to public trust.

That letter sparked a broader conversation. People are paying attention, asking questions, and, in some cases, demanding action — including calls for a forensic audit.

Community Reactions and Clarifying What “Forensic” Means

Since that discussion, I’ve heard from several residents, board members, and election candidates who want a forensic audit. Their concern is absolutely justified: everyone wants to know that county finances are accurate, secure, and responsibly managed.

However, the term “forensic audit” is often used more than it’s understood. A proper forensic audit is a specialized, evidence-based investigation, typically launched only when there’s a specific allegation or sign of wrongdoing. It involves certified forensic accountants, legal oversight, and adherence to a chain of custody. It’s expensive — often exceeding $500,000 to $1 million — and designed to prepare findings for potential litigation.

That’s why there are smarter, more cost-effective steps in most situations that can achieve the same goals without assuming guilt or wasting taxpayer money:

• Forensic Accounting Review: targeted analysis to detect irregularities or anomalies.
• Fraud Risk Assessment: identifying weak points in internal controls.
• Compliance Audit: verifying that policies are being followed consistently.

These options are proactive, not punitive — and they can prevent problems long before they ever reach the forensic stage.

Preparing for Better Audits Through Data Transparency

My own approach has been to work from the ground up, focusing on how the county manages and presents its financial data. Last month, I analyzed months of fuel transaction reports, found discrepancies, and shared my findings with staff. That exercise highlighted the need for more consistent, machine-readable data — not just for citizens, but also for auditors and other stakeholders.

Since then, I’ve expanded that review to include Accounts Payable data, fund and department code listings, and other supporting reports — all documents that flow through the Finance/Audit Committee.

By consolidating them into a searchable dataset, I can start identifying patterns, verifying totals, and cross-checking for duplicates or misspellings that can quietly distort the numbers.

This type of analysis does more than satisfy public curiosity. It prepares the county for stronger, faster, and less expensive audits in the future. Clean, structured data:

• speeds up the annual audit process,
• reduces audit costs,
• helps detect potential misuse or errors early, and
• improves overall financial reliability.

Suppose the county ever does need a forensic review. In that case, it will already have the groundwork in place — the correct data in the proper format — ready for investigators to efficiently trace transactions.

Turning FOIA Data into a Public Resource

To build a clearer picture of county finances, I’ve been submitting Freedom of Information Act (FOIA) requests for the underlying raw data that drives the county’s reports — not just the polished PDFs.

Since these datasets were already extracted from the county’s systems — and I paid for the staff time to prepare them — they should now be considered readily available public records. That means anyone interested in reviewing the same data can request the files from those two FOIA responses directly, without the county needing to reproduce the work or charge additional fees.

This is one of the strengths of Virginia’s FOIA process. Once records have been found and released, they becomes part of the public domain of accountability. Every new requestor builds upon the access established by those who came before them.

Public Comments on Audit Concerns

At the November 5, 2025, Board of Supervisors meeting, residents spoke during the public comment period about the ongoing audit delays — each offering a unique perspective on how the county should move forward.

You can view the whole discussion here:

Warren County Board of Supervisors Meeting – Nov 5, 2025 (Public comment begins around 00:49:31)

Vicky Cook

Tim Francis

John Jenkins

Together, these voices reflect the shared concern many residents feel: not anger, but a collective desire for accountability, transparency, and momentum.

Continuing the Work

At this point, my focus is on analyzing the general ledger data provided in response to FOIA Request #25-899. Because the dataset spans multiple years and departments, it will take time to cross-reference transactions, verify account linkages, and correlate them with public reports.

This is not a quick process — and between my ongoing community volunteer work, board meetings, and civic events, progress often occurs in steady, deliberate steps rather than rapid leaps. But that’s part of the value: careful, methodical review builds a foundation that others can rely on.

Transparency and accountability don’t have to wait for an investigation to occur. By modernizing how data is shared, labeled, and analyzed, Warren County can prevent confusion before it starts.

My ongoing goal is to make those improvements visible — through careful data review, constructive recommendations, and a commitment to public understanding.

Delayed audits delay more than paperwork; they delay trust. Every dataset we clean, every inconsistency we catch, and every report we make accessible moves the county one step closer to a financial system that citizens and auditors alike can rely on.