Baldwin County fires county manager after audit reveals major financial issues
Commissioners cite misconduct and mismanagement following report on unpaid funds and spending oversight
MILLEDGEVILLE, Georgia (41NBC/WMGT)- The Baldwin County Board of Commissioners voted Wednesday to terminate County Manager Carlos Tobar following a forensic accounting report that identified significant financial management issues.
Audit details breakdown in spending controls
During the April 22 meeting, a forensic accountant with Sawyer and Company presented findings that showed widespread weaknesses in the county’s financial controls, including missed payments, poor cash flow management, and a lack of oversight in spending.
The investigation began after it was discovered that payments owed to the City of Milledgeville for SPLOST and T-SPLOST revenue sharing had not been made for approximately nine months, despite requirements to distribute funds within 30 days of receipt from the Georgia Department of Revenue.
The report confirmed the city’s calculations and found the county was not effectively managing its cash flow, leading to an overstated financial position during the period of nonpayment.
A broader analysis of county finances found that expenditures exceeded revenues in 2023 and that the county relied on tax anticipation notes to cover operating costs. The report also identified about $212,000 in available cash at one point — far below the estimated $2.5 million needed for a one-month reserve based on the county’s $30 million annual budget.
The forensic audit identified multiple issues with capital projects and purchasing practices, including:
- Projects exceeding $2 million completed without contracts
- Millions of dollars in change orders with limited documentation
- More than half of SPLOST expenditures were made without purchase orders
- Millions in T-SPLOST spending without required documentation
- Backdated invoices and delayed financial reporting
The accountant told commissioners the issues pointed to “significant weaknesses” in internal controls across budgeting, purchasing, and accounts payable processes.
Commissioners cite misconduct in termination
Baldwin County Commission Chair Kendrick Butts directed county manager Carlos Tobar to gather his personal belongings and leave the building during the commission meeting following the vote.
Following the presentation, the board voted to terminate Tobar’s employment, citing violations of county policies, willful misconduct, and gross negligence.
The decision took effect immediately.
Interim leadership put in place
Commissioners then voted unanimously to appoint Commissioner Sammy Hall as interim county manager while a replacement is sought.
