OC Politics Blog picked up a story first run in Voice of OC relating to discoveries made during a recently released internal audit of the Orange County Clerk-Recorder’s office. The Critical Impact Audit, linked here, discusses how restricted use funds (funds only allowed to be used for specifically-identified purposes) were commingled with general use funds, and spent on items that wouldn’t qualify as appropriate expenditures utilizing the restricted funds. The report concluded that “millions of dollars in spending cannot yet be legally justified,” according to VOC.
All of the transactions occurred during the tenure of former OC Clerk-Recorder and current OC Assemblyman Tom Daly. While VOC called Daly’s actions “bad accounting,” OCPB labeled Daly’s behavior as “corrupt ways.”
Did Daly intentionally commingle funds and use them for expenditures not legally approved for restricted funds? If the commingling was unintentional, and merely due to poor accounting practices, does that rise to the level of corruption? Or, was Daly incompetent?