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Grundy County officials need to correct numerous problems with their management and record-keeping practices, an audit by the Comptroller’s Division of Local Government Audit shows.
The audit contains 21 separate findings – that is, serious issues that need to be corrected.
The director of schools’ office and the highway superintendent’s office were responsible for eight findings each.
In the highway superintendent’s office, the audit states that the office did not maintain adequate controls over fuel. An employee at the Highway Department used department purchased fuel in her personal vehicle. The office had deficiencies in purchasing procedures and deficiencies related to employee travel. Deficiencies existed relating to work performed for other governmental entities. The Highway Department performed work and provided materials for private purposes. A vehicle assigned to and driven by the highway superintendent was not plainly marked as property of the Highway Department. The office did not implement adequate controls to protect its information resources.
In the office of the director of schools, material audit adjustments were required for proper financial statement presentation. The School Federal Projects and Education Capital Projects funds had deficits in unassigned fund balance at June 30, 2013. The School Federal Projects and Education Capital Projects funds had cash overdrafts at June 30, 2013. Deficiencies were noted in the administration of the Little Jackets Daycare. Amounts withheld from contractor payments were not deposited into an escrow account. The office had deficiencies in budget operations. The School Department did not comply with management directives from the Office of Tennessee Recovery Act Management. The School Department had deficiencies in the use of federal grant funds, which resulted in questioned costs.
In the offices of county mayor, highway superintendent, director of schools, county clerk, circuit and general sessions courts clerk, clerk and master and sheriff duties were not segregated adequately and in the offices of trustee and circuit and general sessions courts clerk multiple employees operated from the same cash drawer.
In addition to the findings, auditors noted that Grundy County has no audit committee or centralized system of accounting, budgeting and purchasing. The office had deficiencies in purchasing procedures and authorizations were not on file to support gross salary amounts for some employees.
“I am very concerned that Grundy County had so many findings in this audit,” Comptroller Justin P. Wilson said. “I’m particularly concerned because 10 of the findings were identified in previous audits, but local officials apparently didn’t take appropriate corrective action. If the local officials are serious about reducing the likelihood of fraud, waste or abuse of taxpayer money, then they will take the steps necessary to correct these problems.”