Disclaimer: I am not an attorney or a CPA. This post is based on publicly available documents and audit reports. If something is incorrect, I welcome clarification.
These are coming out as I get responses on my public record requests. I have my own suspicions and will tie it together at the end in an opinion piece. But for now, I’m laying the groundwork of what is documented.
Over the past few weeks, I’ve been reviewing:
– The 2024 Independent Audit
– Financial records obtained through public records requests
– ARPA (COVID relief) spending
– Capital project fund summaries
Here’s what stands out so far.
1. The 2024 Audit Was Filed Late
The audit itself says it was not submitted within the required deadline. In my opinion, late audits can point to administrative or internal control problems.
2. Part of the Financial Picture Was Missing
The auditors gave a clean opinion on the main government finances. However, they issued an adverse opinion on certain “component units” because those entities were not included in the financial statements.
In simple terms: some legally separate entities connected to OPPJ were not included in the report. That affects transparency — not necessarily legality — but it limits the full picture.
3. ARPA Reporting Was Off by $382,277
The audit states that ARPA (federal COVID funds) reporting to the U.S. Treasury understated expenditures by $382,277. That does NOT automatically mean money was stolen. It means the reporting to the federal government was inaccurate and needed correction. That’s something that should be reconciled carefully.
4. A $697,776 Accounting Correction Was Made
The audit shows a prior-year correction involving $697,776 that had been classified incorrectly. This confirms that financial misclassifications have happened.
5. There Is Ongoing Litigation Exposure
The audit notes at least one lawsuit where potential liability could range from $1 million to $3 million if the outcome is unfavorable. That matters when evaluating legal spending and risk management.
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