The state auditor’s office says an Eastern Kentucky county's records are so incomplete, the state couldn't even give a financial opinion.
He's only been at the judge executive desk for two weeks, but Jimmy Sizemore says he's already taking on some big problems in Leslie County government.
"I've inherited all this. These are the first unexpected problems and we have to deal with them first," Sizemore said.
Those unexpected problems, started after heavy flooding in 2004 when FEMA granted 900 thousand dollars to Leslie County for repairs. The state auditor's office is now questioning how all of that money was spent.
"We couldn't document how it had been spent because there was little or no documentation on those expenditures," said State Auditor Crit Luallen.
Leslie County received poor audit findings for 2004 and 2005 when Kenneth Witt held the judge executive seat.
The state reports that in addition to the FEMA money, the county has no documentation for 20 thousand dollars in credit card purchases. It also states that county employee's used the judge executive's credit card while he was on military duty, and that the fiscal court did not approve employee pay rates.
Sizemore says he's calling FEMA officials to help him sort out the 900 thousand dollar issue.
Luallen has referred the fiscal court to the attorney general's office and she says the state will consider whether Leslie County needs to repay some of the funds from FEMA. Former Judge Executive Kenneth Witt says they may have lost some documentation, but he says the money is accounted for through bank records.