Baldwin County places finance director on leave amid audit on $5M sales tax payments to Milledgeville

BALDWIN COUNTY, Ga. — Baldwin County’s finance director has been placed on administrative leave as a forensic audit examines how the county handled millions of dollars in SPLOST and TSPLOST sales tax revenue intended for the City of Milledgeville.

County Manager Carlos Tobar confirmed that Dawn Hudson was placed on leave Nov. 26. Hudson also serves as assistant county manager. 

The action came the same day county commissioners voted to authorize the audit.

Officials say there is no evidence that money is missing. Instead, the audit is focused on whether Milledgeville received its full share of voter-approved sales tax collections.

The review was initiated after Milledgeville City Manager Hank Griffeth sent a letter to county officials last fall stating the county owed the city nearly $5 million in unpaid SPLOST and TSPLOST funds. 

The letter cited more than $2.3 million in SPLOST funds and more than $2.5 million in TSPLOST funds based on collections reported by the Georgia Department of Revenue.

County officials later issued payments covering the amounts outlined in the letter.

Milledgeville Mayor Mary Parham-Copelan said the situation raised serious concerns about oversight and accountability.

“This is very concerning,” Parham-Copelan said. “Why were the payments late? Basically, city and county government is set up where the county receives those funds and then they pay us.”

Parham-Copelan said the delayed payments affected the city’s ability to move forward with projects.

“We have projects just like the county that we would love to be working on,” she said. “This is taxpayers’ money, and we can’t hold onto taxpayers’ money.”

She added that the city is now looking for ways to avoid similar issues in the future, including seeking more direct control over the funds.

“What we have learned going forward is we are looking at trying to do our own, through petitioning the state,” Parham-Copelan said.

The Baldwin County Commission approved a resolution authorizing a forensic audit of SPLOST and TSPLOST receipts, disbursements and internal controls. The audit is expected to examine how funds were tracked, managed and distributed between the county and the city.

Some residents say the situation raises accountability concerns, even though the money has now been paid.

“I think somebody knew and should have said something,” said Baldwin County resident Desiree Liggins. “If somebody suspected something, they should have said something.”

Tobar said the results of the forensic audit are expected within about six weeks. County officials declined interviews, saying they are awaiting the audit’s completion before commenting further.