MOULTRIE, Ga. (WALB) — A forensic audit into the Moultrie-Colquitt County Airport Authority that was targeted for completion Sept. 2026 is now delayed, according to emails obtained by WALB through a Georgia Open Records Act request.

Emails between the auditing firm, county leadership, and Airport Authority representatives reveal that key financial records from 2018 and 2019 cannot be located, while critical underlying contracts and invoices from 2020 through 2024 have still not been turned over.

The Colquitt County Board of Commissioners and the Airport Authority board voted in June to approve an eight-year forensic audit scope conducted by accounting firm Carr, Riggs & Ingram (CRI) for $45,050.

The investigation was initiated following previous WALB reporting that uncovered tens of thousands of dollars in T-SPLOST funds paid under a verbal contract to WoCo Enterprises LLC—a company former Airport Authority Chairman and current County Commissioner Mike Boyd had a vested interest in.

PREVIOUS COVERAGE:

• Colquitt Co. approves 8-year airport authority audit after WALB T-SPLOST report
• Colquitt Co. commissioners discuss independent audit of airport authority after WALB report on T-SPLOST spending
• SWGA airport authority used T‑SPLOST funds to pay a company that authority chairman had ‘vested interest’ in, records show

Emails show CRI had initially targeted completing the audit by the end of Sept., with on-site fieldwork planned as early as late Aug. However, in an email sent Monday, Sept. 28, CRI Partner Ben Kincaid notified County Administrator Chas Cannon that auditors still have not received access to crucial underlying invoices, receipts, and contracts.

Later that afternoon, Boyd emailed Kincaid directly, stating:

“The records for 2018-2019 were being stored at the airport, but no one has been able to locate them. I am in the process of gathering and organizing the records for 2020-2024. I should have them to you by the end of next week.”

Boyd apologized for the delay, stating that serious family matters and his personal business required his attention.

In addition, an email from Airport Authority CPA Wayne Putnal on Sept. 25, noted that regarding missing bank statements from January 2018 through March 2019, Boyd had not been able to locate them and “the bank has informed him that their computer systems don’t have access to those months anymore.”

Kincaid warned officials that the forensic analysis cannot be completed without the required documentation, listing multiple gaps in bank statements, cancelled checks, and vendor contracts.

Auditors are now aiming to reschedule on-site inspections for mid-to-late October to review the remaining files once gathered.

WALB will continue to follow this developing investigation.

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