BELHAVEN — The Town of Belhaven is still awaiting the annual audit review for fiscal year 2015-16, handed down by the state Local Government Commission, an entity that ensures municipalities are operating correctly.

The Town hires an independent auditor to produce an audit for each fiscal year. Once the firm completes the audit, it is sent to the LGC for review, after which a report is sent back to the town and made public.

However, after the Office of the State Auditor released its own findings in an investigative audit report in February, that process has stalled.

The Office of the State Auditor found a large number of delinquent utility accounts in Belhaven, and the former Town Manager Guinn Leverett had failed to discontinue the accounts’ service. Of almost 1,300 active accounts, 235 of those had past due balances but still had utility services, according to the audit report.

More than 90 percent of the inactive accounts had balances at least 60 days past due. Auditors also found that instead of writing off some of the inactive balances unlikely to ever be paid, former Finance Director Steve Noble failed to do so, thus giving an inaccurate recording of the town’s receivables balance.

After these results were released in February, the town-hired independent auditor agreed to revise its own audit report for this fiscal year and resubmit it to the LGC, according to Brad Young, press secretary for the Office of the State Treasurer.

Although Young declined to specify any details of the revision, current Town Manager Woody Jarvis said in an interview last week that the LGC did question the independent auditor’s failure to correctly identify and report the issues with utility accounts. As a result, the independent auditor agreed to go back and look at its own report, Jarvis said.

Young said the LGC only received the revised audit about a week ago. There is no word on when the LGC report will be made available.