Lewis Moten

Unveiling the Code: Institutional Memory & Obsessions

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Lewis Moten > Auditing

  • A Tale of Two Vendors: Why the Ledger Raises New Questions
    November 15, 2025
    A Tale of Two Vendors: Why the Ledger Raises New Questions

    Recent ledger entries reveal payments to Vision Government Solutions that occurred before Board approval, used incorrect account codes, and exceeded documented contract amounts. Several high-value invoices lack visible authorization, raising questions about procurement compliance, timing, and the accuracy of the FY24 audit-delay report. Read More

  • Warren County’s Long Road to Fiscal Recovery
    November 14, 2025
    Warren County’s Long Road to Fiscal Recovery

    Warren County’s FY24 audit delay report reveals persistent accounting issues, system failures, and staffing gaps dating back years. With new leadership, an external reconciliation contract, and reform goals in motion, officials aim to restore fiscal order—and public trust—by March 2026. Read More

  • From Observer to Analyst: My Ongoing Work With County Financial Data
    November 7, 2025
    From Observer to Analyst: My Ongoing Work With County Financial Data

    Warren County’s fiscal-year audit delays have raised new questions about oversight and transparency. In this update, I share how ongoing data analysis, FOIA requests, and community feedback are helping prepare the county for stronger, faster, and more reliable audits — building the foundation for long-term accountability and public trust. Read More

  • The Audit Delay, What I’ve Observed – and Why It Matters
    October 28, 2025
    The Audit Delay, What I’ve Observed – and Why It Matters

    A newly-seated supervisor warned the FY24 audit will miss the budget cycle, prompting public alarm. State penalties, credit harm, and even takeover are possible. Having attended WCFAC meetings, I’ve seen the root issue is not only delay – it is the lack of transparency. Read More

  • Secure Database / Vault
    June 10, 2024
    Secure Database / Vault

    I venture on a path to evaluate the cryptographic features available on my shared hosts database, tests its weaknesses, setup auditing, and perform encryption outside of the database while storing keys in a secrets manager. Read More

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