A check issued in 2006 is causing Buchanan County a new $300,000 headache, and no one is stepping up to take the blame.

In late 2005, the county needed to make a payment to E.L. Crawford Construction for renovating and expanding the Law Enforcement Center.

At the time, one or all three county commissioners decided to tap a county-controlled fund that contains leftover bond money from a 3/8-cent sales tax voters passed in 1983.

With a check dated on May 3, 2006, the county paid $487,612 out of the LEC Maintenance Fund.

The amount decimated the account, taking its just more than half million-dollar balance to about $46,500. And for a long time, things were fine.

But earlier this year, County Auditor Nancy Nash found the county had no right to use that money. County attorney G. Scott Murray agrees.

So now it's payback time - to the exact tune of $303,083.

Presiding Commissioner R.T. Turner hopes the county can replenish the fund with the Capital Improvement Program tax. Ms. Nash has told commissioners she wants to see the account made whole again in 2009, although she says that may be a tall order in a tight budget year.

As for assigning blame, Mr. Turner puts it squarely to longtime commissioner Tom Mann, who he unseated in November 2006.

"It's one of those things you inherit and you can't do a lot about," Mr. Turner said.

Eastern District Commissioner Dan Hausman and Western District Commissioner Bud Crockett were in office at the time.

Mr. Hausman also lays the fault on Mr. Mann.

"He made it (the decision) on his own. Bud and I had no knowledge of it," Mr. Hausman said.

Mr. Mann vehemently denies acting alone in deciding to tap the account - calling it political scapegoating in an election year when current commissioners have "overspent on their budget."

"If I had done it, I would have said I did because I have nothing to lose one way or the another," Mr. Mann said. "They're just trying to pass it off on me."

Mr. Mann said checks and balances on commissioners made it "impossible" to have acted alone in tapping the account.

He also cites oversight by the auditor's office and, in this case, the LEC Commission, a separate entity that meets monthly to discuss LEC matters.

LEC Commission Chairman Larry Andrews said the LEC Maintenance Fund has had various officials try to pilfer its large reserve before, but it's only to be used as a rainy-day fund.

Ms. Nash said a previous city-county agreement states the Maintenance Fund is supposed to be used only for "unusually large maintenance expenses." An example might be the recent breakdown of an elevator at the LEC.

Mr. Andrews said during the LEC Commission's most recent meeting on Tuesday, the balance in the fund showed $402,706. County records, however, show that as of Aug. 31, the actual cash balance in the account was $44,027.

Regardless of the discrepancy, Mr. Andrews said he doesn't believe the books have been cooked.

"We have the belief that every balance sheet being brought to us is accurate," he said.

The News-Press has requested all court orders and/or documents relating to the county commission and this account.

Ahmad Safi can be reached at ahmadsafi@npgco.com.