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

Drunk Driver Hits School Bus In Dalton Friday Morning

No one was hurt when a First Student school bus was rear ended by a drunk driver Friday morning before  7 a.m.  on Waugh Street in Dalton.   There were two students on board at the time as well as two First Student employees.  William Hughes, 61, of 2213 Raintree Way in Dalton was arrested on a charge of DUI after the crash.   The preliminary ... (click for more)

Latest Hamilton County Jail Booking Report

Here is the latest jail booking report from Hamilton County: AMMONS, ASHTON 2421 VINE ST CHATTANOOGA, 37404 23 Chattanooga DRUGS GENERAL CATEGORY FOR RESALE (CRACK COCAINE) DRUGS GENERAL CATEGORY FOR RESALE (XANEX) POSSESSION OF CONTROLLED SUBSTANCE BAILEY, SHAWN EDWARD 1 FRANKLIN PLACE EAST RIDGE, 37412 23 Chattanooga DRUGS GENERAL CATEGORY FOR ... (click for more)

The Problems With Prescription Drug Addiction

In Tennessee today, we have a major problem with prescription drug addiction, particularly when powerful opioid pain relievers are concerned.    For the first time in 2012, Tennesseans abused prescription opioid drugs more than alcohol.  Our young people ages 18-25 abuse prescription opioids at a 30 percent higher rate than the national average.  In just five ... (click for more)

Roy Exum: The Hillman Of Bihar

In the year of our Lord, 1927, there was a very poor child born to a very poor family in a very poor place. His name was Dasrath Manjhi and he was a native of the Musahar community somewhere in India. We know he had no education and, as a member of the lowest Hindu scheduled castes, he didn’t have a cut dog’s chance from the very get go. But after spending considerable time in ... (click for more)

Mossburg Fans 11, Stymies Innisdale In Pounder Classic

Innisdale Secondary School, out of Barrie, Ontario, Canada, looked like a baseball team that had been cooped up in its basketball gymnasium for weeks while harsh winter weather slammed the province. The Invaders, getting outside for the first time, were held hitless and scoreless over five innings by Silverdale pitcher Tyler Mossburg and the Seahawks went on to beat Innisdale, ... (click for more)

Tennessee Fires Basketball Coach Donnie Tyndall

KNOXVILLE, Tenn.  – Tennessee has fired men’s basketball coach Donnie Tyndall after just one season. The decision was made based on information the university received during the NCAA's investigation of another institution. The university concluded that Tyndall will likely be held responsible for serious violations of NCAA rules that occurred during his tenure ... (click for more)