Henry County Bookkeeper Took Nearly $30,000 In Public Funds, Probe Finds

Friday, December 21, 2012

A bookkeeper for the Henry County General Sessions Court Clerk improperly took almost $30,000 in court funds for personal use over a five-year period, an audit by the Comptroller’s Division of Local Government Audit has revealed. 

Auditors were alerted to the potential problem after General Sessions Court Clerk Mike Wilson reported that some funds that were received in his office by mail were not recorded by the bookkeeper.

That prompted a wider look at the bookkeeper’s practices dating from Jan. 1, 2007 through Aug. 22, 2011. Auditors concluded that the bookkeeper pocketed cash paid to the office for court fines, costs and fees, then substituted checks received from other transactions that had not been recorded to reconcile the office’s records. 

The bookkeeper was fired and the auditors’ findings have been shared with the local district attorney’s office. 

Auditors said the bookkeeper had been allowed to manage all aspects of those fee collections, from the receipt of funds to the deposit and recording of them, which was a contributing factor that allowed the misappropriation of money to continue for such a long time.

Good accounting practices call for multiple employees to share money-handling responsibilities to reduce the opportunities for one individual to steal funds, officials said.

The audit also found that the offices of the county register and sheriff also had similar problems with failure to adequately separate money-handling responsibilities, although no funds were unaccounted for in those offices. 

"The lack of proper segregation of duties is a common problem in local governments across Tennessee, but it is also one that creates the potential for serious fraud to occur,” Comptroller Justin P. Wilson said. “Having more than one employee involved in processing financial transactions sets up a system of checks and balances – what our auditors refer to as ‘internal controls’ – that can prevent the theft of public funds. I encourage other local governments to learn from what happened in Henry County and take appropriate corrective action.”

Among other recommendations, auditors also suggested that Henry County centralize its accounting, budgeting and purchasing operations and set up its own audit committee to review the financial reporting process, internal controls, the audit function and other best practices in financial management.

To view the full report online, go to: http://www.comptroller.tn.gov/la/SpecialReports.asp

Grand Jury No True Bills And True Bills

Here are the latest no bills and true bills from the Hamilton County Grand Jury: No Bills: BROWN, ARIELLE BRENAI B 25 F 0 1 GS 1538624 POSSESSION OF CONTROLLED SUBSTANCE aka BROWN, ARRIELLE BRENAI CROWDER, MICHAEL LEBRON B 22 M 0 1 GS 1540892 CRIMINAL TRESPASSING DES ROSIERS, CORY V W 35 M 0 1 GS 1551648 THEFT UNDER $500 DES ROSIERS, CORY V W 35 M 0 2 GS 1551649 ... (click for more)

Fleischmann Comments On Passage Of Government Funding Legislation

The House of Representatives passed a Continuing Resolution which will keep the government open until the end of the fiscal year and maintain funding for significant government operations. Representative Chuck Fleischmann responded, saying, “Today, I am happy to announce that the House of Representatives has passed a responsible and fiscally sound funding measure, which will ... (click for more)

Why So Much For A Rail Study?

From the things that make you go hmm department. Ok, so the feds are giving us $400k and the city is kicking in another $300k for a total of $700k to do a study on having in town rail service. Why so much for a study? Don't get me wrong, I'm totally down with Chattanooga having some passenger trains running around. I get that. It's awesome. We've needed it for a long time. I ... (click for more)

Roy Exum: I’m Certainly No Expert

Sometime on Monday night, after I had written a piece on getting swatted with a switch as a kid, I got an email from ESPN Canada asking if I would be a televised guest on “Off the Record,” the most watched daily sports show in Canada. The subject: corporal punishment in America. Are you kidding me? I am hardly an expert. All weekend my world of sports and its excitement was warped ... (click for more)

Lookouts and Minnesota Twins Sign 4-Year Agreement

In a fast-paced, high stakes game of musical chairs with the three players from Major League Baseball - Minnesota, Arizona and Colorado - vying for one chair (Chattanooga Lookouts), the Twins from Minneapolis came up the winner Wednesday. Officials from the Minnesota ball club flew to Chattanooga Tuesday and signed contract papers for a four year player development ... (click for more)

Lady Mocs Volleyball Team Set To Host Scenic City Showdown

The Chattanooga Mocs returns to action Friday and Saturday at Maclallan Gym is they host the Scenic City Showdown – Presented by Hampton Inn & Suites.  Its second three-team tournament of the season, Chattanooga welcomes UT Martin, Stetson and South Carolina State to Downtown. “This is another great opportunity for us to display our city, campus and facilities ... (click for more)