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


Latest Hamilton County Jail Booking Report

Here is the latest jail booking report from Hamilton County: ALEXANDER, MARQUEL DESHUN  1284 WH DAVIS DR NASHVILLE, 37208  Age at Arrest: 26 years old Arresting Agency: Hamilton County Booked for Previous Charges or Other Reason(s) --- ARIAS, DAVID SALAZAR  2 ATLANTA COURT LONGVIEW, 75604  Age at Arrest: 36 years old Arresting Agency: Tenn ... (click for more)

Body Found In Candies Creek Behind Cleveland Church

A body was found in a Cleveland creek on Sunday afternoon. Cleveland Police said the body was in Candies Creek behind the Westwood Baptist Church. The body was located just after 2 p.m. An autopsy was to be performed on Monday. (click for more)

The Growing Monopoly

Over the last decade, five tech giants have risen to the top, and created, discovered and invented services and products that have made these companies worth billions today. Those five, of course, are Facebook, Apple, Amazon, Microsoft, and Google. Each of these companies are responsible for several products and services that we use in our everyday lives. They have devoured the ... (click for more)

Roy Exum: The Last Day Of School

AUTHOR’S NOTE: This story first appeared in the Chattanooga News-Free Press in the late 1970s and every year about this time I am asked repeatedly about it. It is far and away the most famous story I have ever written – copies have been sent to me from numerous foreign countries, it’s included in teaching manuals and people I haven’t seen in years get in touch when they read it ... (click for more)

Lady Mocs Rally Late To Trip Florida Gulf Coast

What a difference a week makes. Coach Jim Foster was verbally upset and unhappy following a sloppy and uninspired performance by the Chattanooga Lady Mocs and the result was an embarrassing 64-44 loss to Virginia Tech. The Lady Mocs were facing another really good non-conference opponent in the Florida Gulf Coast Lady Eagles, a member of the Atlantic Sun Conference.  ... (click for more)

Commerce Wins Bradley Invitational With Four Champs

CLEVELAND, Tenn. – The host Bradley Bears were the two-time defending champs in their own Bradley Invitational this weekend at Jim Smiddy Arena, but they weren’t able to make it a three-peat. The Commerce Tigers, a powerhouse Class A team from Georgia, had a slim three-point lead going into Saturday afternoon’s medal rounds, but after winning all four of their championship matches ... (click for more)