By GARY PINNELL

SEBRING — A month ago, Commissioner Guy Maxcy was calling the library audit a bloodbath.

But after four meetings with Clerk of Courts Luke E. Brooker, his chief auditor Bob Jamison, County Administrator Carl Cool and mediator Jeff Carlson, Maxcy said both sides are now cordial.

“We understand each other better now,” Maxcy said.

“We still have just a little bit further to go yet, so it would be premature to precisely predict the outcome,” Jamison said. “From my experience in the three meetings the atmosphere has been productive, congenial and cooperative. Everyone attending has had a chance to be perfectly open and candid, that’s the proper atmospheres for better understanding.”

Brooker ordered an audit of the Highlands County and Heartlands regional library systems, which took 18 months to complete. In the results, compiled in a binder larger than a ream of paper, the librarians said they felt harassed by auditors Heather Woods and Mary Wilson.

The audit detailed 61 findings, or alleged violations of county policy. Those findings included possible criminal offenses, like missing money and equipment, and gambling and viewing pornography on library computers. A sheriff’s investigation revealed no crimes occurred.

Cool and Maxcy – who is on the library advisory board – sided with the librarians, and didn’t answer two-thirds of the findings. That led the auditors to say they felt their work wasn’t being taken seriously.

After a day-long meeting – a defense of the audit by Cool and library Director Mary Myers – the commissioners sensed the hostility between Cool and Brooker’s office, and ordered the county administrator to sit down with Brooker.

Cool submitted, but Brooker resisted. “It’ll have to be a request, because you can’t order me to do it,” Brooker loudly told the commissioners as the meeting ended. Cool is employed by the commissioners; Brooker is elected and answers directly to the voters.

In November, Jamison complained that only three of the five commissioners came to his office and looked at the reams of backup evidence the auditors prepared from their audit.

Maxcy said Thursday he didn’t believe it was his responsibility to view the evidence; that was Cool and his staff’s job, and report to the commissioners.

Cool and Maxcy now have learned more about that evidence, Jamison said. “I believe they have enjoyed finding out more about the audit.”
“It takes a lot of effort and time on their part,” Jamison said.

They have scheduled a fifth meeting for next week. Maxcy will update the commissioners with an oral report on Tuesday. A final written report, signed by Maxcy and Brooker, will be issued after that meeting, said Jamison.

“[Brooker] is going to keep doing the internal audits,” Maxcy said. At one point, he proposed looking at the possibility of going around Brooker and hiring outside auditors, because there would be less animosity.

“The real test will be born out in the next audit, and the follow-up on the library audit,” Jamison said.

As part of the checks and balances system of government, the clerk of courts office is constitutionally empowered to audit the commissioners.
Jamison said the target of the next internal audit will be determined by an internal audit risk analysis. Brooker will decide which of the commissioner’s 25 or 30 departments pose the greatest risk.

That choice will be made this month, Jamison said.