HALIFAX COUNTY, Va. – A new investigation into Halifax County’s financial system found widespread compliance problems, including missing documentation for most financial transactions and a concentration of authority within the finance department that could increase the risk of fraud.
The review examined four years of county finances and found that 98% of financial transactions tested had little to no supporting documentation, according to the report. Investigators said the lack of documentation could expose the county to federal audits and jeopardize grant funding.
The report also found that investigators could not accurately verify the county’s payroll records because some payments lacked sufficient documentation.
Halifax County Board of Supervisors Chair Larry Roller said the scope of the issues was larger than he expected.
“We’ve got to do better with our policies and procedures,” Roller said. “It was a lot more than I thought it would be.”
Investigators said many of the problems stemmed from poor records retention and the county’s inability to produce requested documentation during the review.
“A lot of it was filing, records retention, and being able to get your hands on what was requested and provided,” Roller said. “And we weren’t able to do that in all the cases.”
The report also raised concerns about the structure of the county’s finance department. It found finance directors had significant authority, including the ability to approve payments and modify financial records without additional oversight.
Residents said the findings have shaken their confidence in the county’s leadership.
Barbara Coleman-Brown, who has lived in Halifax County for years, said she wants officials to clearly outline how they plan to fix the problems.
“Tell me how you’re going to improve and when we can expect it,” Coleman-Brown said. “I need you to be specific to restore my trust.”
Roller said county leaders plan to work with multiple departments to overhaul financial procedures and improve transparency, though he warned the process could take time.
“It’s just a matter of us doing business like we should, communicating like we should, and being transparent to the public,” he said.
Copyright 2026 by WSLS 10 – All rights reserved.