The Greater Lincoln County Animal Shelter’s accounting consultant has completed the forensic audit requested by the Lincoln County Board of Directors.

The results reveal that although the shelter had not implemented an adequate internal financial controls or policies and procedures, the significant bulk of its donations and grant receipts have nonetheless gone directly to the wellbeing of the animals in the shelter’s care.

“Because past leadership of Lincoln County had not created or otherwise followed effective fiscal controls at the shelter, it was difficult for the new board to glean exactly where income that came in from our supporters was applied against the expenses of caring for the wonderful animals we regularly place into loving forever homes,” said board member Sergeant Kathy Williams of the Wiscasset Police Department. Williams is the recent past president of the nonprofit.

“Out of an abundance of caution, we decided to actively seek out (a) top-flight forensic auditor. We chose Portland-based MacPage, one of whose directors, Christian Smith, led the audit process for us.”

The audit process required the current, new board to put in extensive time researching and gatherings even years of old records for review by MacPage. That process alone took months, since the shelter’s record-keeping was well below par, and because the former board treasurer — who was also paid by the old board to be the staff bookkeeper — was slow to produce them.

Once they were in hands of the forensic auditors, they went to work on the collected materials, looking for evidence of fiscal malfeasance and other irregularities. The MacPage audit identified irregularities involving the past practices of prior management. In the aggregate, these irregularities amount to roughly $8,748.90, and are detailed in the MacPage management letter.

In addition, the board treasurer at the time paid himself roughly $34,000 for work he did as staff bookkeeper, a practice that the current board does not condone. But, by far, the vast majority of the monies that flowed through Lincoln County Animal Shelter between 2007 and 2014 — roughly $3.2 million — went directly and only to caring for the companion pets that are surrendered to Lincoln County or brought there as strays daily.

The current board, which succeeded the long-standing board that was run by the founder of the organization, also commissioned an operational assessment, which is now largely complete. This work was done by Mary Fifield, nonprofit turnaround expert who previously worked with Coastal Humane Society. Fifield began her analytical work with LCAS in mid-March.

“Even before the completion of our extensive audit, the board began, as part of its response to the operational analysis, to introduce much needed controls and best practices to our organization,” said Ellen McFarland, new chairman of the LCAS Board of Directors. “Our auditors have provided us with information that will help us better develop budgets and track spending more closely, improve our record-keeping, and guide us as we develop formal financial and conflict-of-interest policies and protocols.

“As part of this longer-range process, we have been fortunate to have the services of an independent accountant, Boothbay Harbor’s Linda Foster of Midcoast Payroll & Accounting, Inc., who carefully reconciles our books each month, manages payroll, and sees to it that all of our bills are paid in timely fashion,” McFarland said.

“I’ve been very impressed by the clear-eyed and energetic response of the Lincoln County board to the many challenges it faces. Because the absence of standard recognized management and fiscal controls was severe under the old board and leadership, the shelter was left in a position of needing to seek additional organizational support in order to continue to meet the needs of our 30 municipal partners in timely, expert fashion," said Fifield.

The Edgecomb nonprofit has also changed its adoption protocols so that they are more in line with current sheltering best practices, extended its hours to meet public demand, and become more active in spaying and neutering its resident population. Lincoln County Animal Shelter has also enlisted the cooperation of the Coastal Humane Society of Brunswick to help facilitate these new changes and to ensure the shelter is operating at maximum efficiency.

Under the four-month partnership arrangement, Lincoln County will continue to operate under its own name and to serve the communities it has served for many years. Coastal Humane will guide and manage day-to-day operations of the Edgecomb shelter, and lend its considerable animal care, leadership, and administrative resources to LCAS in joint effort to improve the operational and financial standing of the Edgecomb shelter.

“We’re committed to the hard work of doing this right going forward,” said Matt Goetting, LCAS board treasurer. “The last few years have been tough on the shelter financially, and we very much hope that we can count on our many friends throughout Lincoln County which we have supported for many decades — to help us financially as we usher in a new era of fiscal responsibility and even better animal care.

“We’re grateful to all our donors, past and present, for their faith in us. Lincoln County, which serves municipalities in both Lincoln and Sagadahoc counties, takes in an average of 1,100 animals each year, and has found the right homes for tens of thousands of dogs, cats, rabbits, birds, horses, and other animals since its formation 55 years ago.”

The public is invited to come see LCAS’s adoptable animals during open hours. The shelter is open Tuesday, 11 a.m. to 4 p.m., Wednesday 11 a.m. to 6 p.m., Thursday and Friday, 11 a.m. to 4 p.m., and Saturday and Sunday, 11 a.m. to 3:30 p.m. The shelter also welcomes volunteer assistance, and encourages anyone who is interested in helping in this capacity — either at the shelter in Edgecomb or the LCAS Thrift Store in Boothbay Harbor — to contact us at 207-882-9677.