INEZ, Ky. — State Auditor Mike Harmon has given an adverse opinion on Martin County’s finances, after an audit revealed a number of problems that he called significant.

The audit covers the 2016-17 fiscal year, which was during the administration of former Judge-Executive Kelly Callaham. Harmon said the county’s books for that year do not fairly reflect its financial position.

The audit found martin County ended the year with a deficit of more than $300,000 — which included more than $50,000 in over-spending and more than $250,000 in unpaid bills.

The audit also detailed a number of other problems, including paying some vendors in advance, not paying other vendors within 30 days, and paying nearly $600,000 in prior-year bills.

In response, Judge-Executive Bill Davis’ office said the problems have since been corrected.