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

Upcoming City Council Agenda For Tuesday

Here is the upcoming City Council agenda for Tuesday: I. Call to Order. II. Pledge of Allegiance/Invocation (Councilman Gilbert). III. Minute Approval. IV. Special Presentation. V. Ordinances – Final Reading : (None) VI. Ordinances – First Reading : PLANNING a. 2017-022 Ed Waldorf and Green & Lofty, LLC (R-2 Residential Zone to R-3 Residential ... (click for more)

Fleischmann Joins President Trump At Signing Of American First Energy Executive Order

Congressman Chuck Fleischmann joined President Donald Trump on Friday morning at the White House for the signing of the American First Energy Executive Order.  Officials said, "Offshore energy exploration and production is a critical component of an America First energy strategy. It reduces our dependence on foreign energy sources, generates billions of dollars in ... (click for more)

White Coat Syndrome And The Medical System - And Response (2)

Today I wish to share what I am feeling as a patient in our medical system. I am too old to put on airs at this point, and this is too pervasive of a problem for me to contain.   As I enter my AARP years, I am faced with so many medical encounters that evoke all kinds of uncomfortable feelings. I dread physician’s appointments riddled with government regulatory hypocrisy, ... (click for more)

Roy Exum: County Commissioners Not Getting Bang For Their School Bucks

The Hamilton County School Board passed a balanced budget to present to the County Commission at a Special Called Meeting on Thursday night. They also attached a prioritized list of $24.5 million in critical needs for the County Commission to consider that will never see the light of day. The long and short of it is easy to see -- the County Commissioners have had enough. It ... (click for more)

Three Phases Of Baseball -- Pitching, Hitting, Defense -- Kind To Ooltewah

CLEVELAND, Tenn. – The District 5-3A baseball tournament begins Wednesday with four teams battling for the lone berth to fill out a pair of semifinal best-of-three series. The prize for doing so isn’t so pleasant though. The survivor of games involving Soddy-Daisy (No. 4 seed), Cleveland (No. 7), East Hamilton (No. 5) or McMinn County (No. 6) earns the right ... (click for more)

Prep Tennis: Hixson Girls, Red Bank Boys Win District Titles

Playing for the District 6 A-AA tennis title, it came down to No.2 doubles with the overall match tied at 4 all. Hixson’s Amy Carranza and Sydney Buckner defeated Grace Brown and Cheyenne Cummings, of Red Bank, 8-6, Thursday at the Hixson Rec Center courts to give the host Wildcats the district championship, 5-4, for the second straight year and fourth title in five years. ... (click for more)