State auditors discovered a Mack truck owned by Magoffin County and valued at $35,000 could not be accounted for, according to a report released Monday.
Local officials said the truck was missing, the report said.
Auditors found no evidence the fiscal court had discussed the issue in public or that Judge-Executive Charles “Doc” Hardin had reported the missing truck to Kentucky State Police, the Kentucky Attorney General’s Office or the auditor’s office, the report said.
Auditor Mike Harmon’s office will report the finding to state authorities, the report said.
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The truck was still listed on county inventory records at the time of the audit, the report said.
The finding was in a review of the county’s finances for the fiscal year that ended June 30, 2014.
The county’s response in the audit report was that officials could not comment because of an ongoing investigation. The response did not say who is investigating.
Hardin did not return a call Monday seeking comment.
Michael Goins, spokesman for Harmon, said the auditor’s office has received no information since completing field work in Magoffin County that the truck has been recovered.
The report said the county’s lack of proper controls over assets created a risk that county property might not be adequately insured or protected from theft.
The situation also created a financial loss to the county for the value of the truck, which could have been recovered through insurance if the truck has been listed on the county’s policy, the report said.
Harmon’s office recommended the county develop proper controls to protect assets.