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

House Fire In Hidden Harbor Tuesday Night

Homeowner Oliver Rand called 9-1-1 reporting a fire at his residence at 8:30 p.m. on Tuesday.  The Dallas Bay Volunteer Fire Department responded to 1737 Hidden Harbor Road. When the first unit arrived on the scene, they reported heavy fire coming from the back of the house. Firefighters quickly conducted an interior attack  while other firefighters fought the fire ... (click for more)

Latest Hamilton County Jail Booking Report

Here is the latest jail booking report from Hamilton County: ADKINS, DEBORAH LYNN  537 W CIRCLE DR ROSSVILLE, 30741  Age at Arrest: 40 years old Arresting Agency: Chattanooga VIOLATION OF PROBATION (VANDALISM) VIOLATION OF PROBATION (POSSESSION OF DRUG PARAPHE --- ANDERSON, CAREN ANN  219 BRIAR RD SODDY DAISY, 37379  Age at Arrest: 46 years ... (click for more)

Sheriff Hammond Is Right On The Muslim Threat - And Response (2)

Sheriff Hammond is exactly correct on the Muslims in Tennessee.  He sees with clear eyes the problem with the Muslims in our state and country.  They do want to take over Tennessee.  Our politicians are selling us down the river and allowing the trouble makers to dig in like tics and suck out the life's blood of our Constitution and take us over.  They ... (click for more)

Roy Exum: The Barners Trounce Who?

There is a website known as Grammarly that just completed a profound study. An automated proof-reading company (who I hope never finds out about me) collected 100 comments that each included over 50 words from the comment blogs of the nation’s preseason Top 25 college football teams. Then they fed them into the company’s huge algorithm computer and checked each fan base for punctuation, ... (click for more)

Pugh, Smith Lead Sale Creek Past East Ridge, 3-0

If Sale Creek’s Bailey Pugh and Ariana Smith were a comedy act, Pugh would be Ed McMahan and Smith would play Johnny Carson. On the court, Pugh sets up Smith, who finishes things with killer punch lines. That was certainly the case Tuesday at East Ridge High School where the visiting Lady Panthers rolled over the Lady Pioneers, 3-0, with game scores of 25-16, 25-8 and ... (click for more)

Luthringer, Boyd Earn First Wins In Prep Cross Country Tuesday

There were a couple of first-time winners on Tuesday afternoon at Camp Jordan as the Chattanooga Cross Country League had its first official meet of the season. It was plenty hot and the humidity was relentless, so race officials decided to shorten the first race from the customary 5K distance to a two-mile test. The heat didn’t seem to bother the overall winners as Signal ... (click for more)