Joint press release received from Appling County Board of Commissioners:
In March 2025, the Glynn County Board of Commissioners, in coordination with the Board of Commissioners for Camden, Wayne, Appling and Jeff Davis counties, requested Baker Tilly, a nationally recognized audit firm from Virginia, to conduct a forensic audit of the Brunswick Judicial Circuit District Attorney’s Office (DAO) to determine the origin of the budget shortfall of the DAO’s FY2024 budget. The D.A.’s Office received funding from all four counties for payroll expenses, but failed to fully reimburse Glynn County for payroll processing for their employees.
Glynn County, along with the four counties in the judicial circuit, received the final audit report on Wednesday, October 22, and is appalled by the findings, which expose a complete failure of management and oversight in the financial and personnel operations of the District Attorney’s office.
The audit report details significant deficiencies within the office and critical financial failures. According to the report, accounting and financial records were so disorganized that auditors could not complete the full scope of the audit. Auditors were also unable to determine the source of nearly $1 million in budget overruns in 2024, reconcile incoming funds from the five counties and the state, or locate proper documentation for financial transactions, which were stored in boxes of highly disorganized and incomplete records.
The audit determined the District Attorney failed to establish or maintain internal controls, financial accountability, or fundamental management processes within the DAO. This failure to effectively manage the duties and responsibilities of the DAO created an environment that allowed fraud. The audit identified numerous fraudulent transactions that have been turned over to law enforcement for further investigation.
The District Attorney’s continued failure to accept any responsibility for the condition of his office, and his lack of any meaningful corrective action over the last 23 months to implement internal controls, has been deeply concerning to the leadership of all five counties.
The attached audit report contains numerous findings. However, due to the poor condition of the DAO’s financial records, it is impossible to determine the extent of potential misappropriation of funds during the current District Attorney’s term. The District Attorney has failed to conduct any financial audits during his tenure, despite receiving annual funding from the five counties.
According to discussions with auditors, the lack of accurate accounting records could ultimately cost taxpayers hundreds of thousands of dollars if the five counties are required to finance a comprehensive forensic audit of the DAO. Even then, auditors indicated it would still be difficult to produce a complete accounting of the mismanagement of funds.
While the District Attorney continues to attribute his office’s financial failures to his former office manager, the ultimate responsibility for oversight and operations rests solely with him as the elected District Attorney.
Prior to Mr. Higgins’ term, these issues and deficiencies were not present under former District Attorneys. A properly conducted audit during his tenure would have confirmed many of the findings outlined in the current report.
The attached report from Baker Tilly identifies numerous systemic failures within the DAO, including insufficient policies and procedures, and indicates that additional misappropriations may exist that have not been identified.
Baker Tilly stated in the report:
“Our audit of the DAO identified multiple critical deficiencies, most notably in the area of internal controls. These weaknesses contributed to questionable cash withdrawals and transactions that raise concerns about potential misappropriation of funds or fraudulent activity. It should be noted that because of the poor record-keeping and overall state of the financial records, we were unable to perform many of the activities from the Key Audit Areas outlined earlier in this report. Therefore, the findings and recommendations presented in this report may not fully represent the true state of financial record keeping and documentation issues that exist in the DAO’s office.”
Furthermore, the auditors stated:
“Establishing and maintaining effective internal controls is a fundamental responsibility of organizational leadership. However, our analysis found that the District Attorney (DA) failed to implement a structured framework for financial oversight and accountability. This lack of governance created an environment in which the issues outlined in this report were able to occur and persist. This report will be turned over to law enforcement for further investigation.”
In June 2025, the five counties filed a joint complaint with the Prosecuting Attorney’s Qualifications Commission (PAQC) to request the removal of the District Attorney from office that include, but are not limited to, the financial mismanagement of the DAO and a significant backlog of unresolved cases spanning multiple years. The PAQC has confirmed they are reviewing and investigating these complaints.
All five counties will continue to cooperate with the PAQC and the law enforcement agencies engaged in this matter and will report any additional findings to these agencies for further review.
The District Attorney and Glynn County will begin court-ordered mediation on Tuesday, October 28, in an attempt to settle the District Attorney’s unfounded lawsuit against the County. Mediation is tentatively expected to conclude in mid-November, pending resolutions set forth by both parties.
The counties remain committed to resolving this matter and ensuring full transparency and open communication with the public.
