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: BAGGETT, EMILY MICHELLE 14431 DAYTON PIKE SALE CREEK, 37373 22 Hamilton County PROMOTING MANUFACTURING METHAMPHETAMINE PROMOTING MANUFACTURING METHAMPHETAMINE BUTLER, NATASHA COLLEEN 816 ROANOKE AVENUE CHATTANOOGA, 37404 30 Chattanooga VANDALISM/MALICIOUS MISCHIEF CAMPBELL, CHRISTOPHER ... (click for more)

Chance Loftis Set To Be Freed From Jail After Jury Finds Him Guilty Of Only Misdemeanor Charge

Chance Loftis is set to be freed from jail on Monday after a Criminal Court jury on Friday afternoon found him guilty of only a minor charge. Instead of murder in the death of 46-year-old Donald Rogers, the jury in the courtroom of Judge Don Poole found him guilty of the lesser charge of reckless endangerment. He was found not guilty of aggravated animal cruelty in the beating ... (click for more)

It's Time To Insure Tennessee - And Response

Tennessee has a problem.  What is the value of saving the lives of 1,000 Tennesseans each year? That is exactly what can be expected if 176,000 Tennesseans gain health insurance through Insure Tennessee. A New England Journal of Medicine study showed that expansion of Medicaid was associated with a 6% reduction in yearly mortality for people in the 34-65 age group. Statistically, ... (click for more)

Roy Exum: What About The Ashes?

I attended my fifth funeral in the month of January the other day and, while I wish a lot of my friends would hang around a little longer, I was amused by the conversation in the pew before the service began. The question was “ … then what do you do with the ashes?” More and more people are being cremated and asking their loved ones to scatter their ashes -- more properly called ... (click for more)

Cleveland Wins Third Straight AAA State Duals Title Over Wilson Central

FRANKLIN – Jake Yost is batting a thousand in State Duals championship matches. Just call it a three-peat for the Cleveland Blue Raiders after Saturday night’s 35-26 win over Wilson Central here at the Williamson County Agricultural Expo Center. It was also the third straight time that the Wildcats had finished as the runner-up to Cleveland, but Saturday night’s battle was ... (click for more)

Baylor Edges Father Ryan for State Duals Wrestling Title

FRANKLIN – In an epic TSSAA D-II state duals finals which came down to the final two matches, defending champion Baylor relied on its Murderers’ Row, composed of three state champions, earlier in the match to edge Father Ryan, 32-30 for the state championship here Saturday night at the Williamson County Ag Expo Center. Trailing, 15-7 after six matches, Baylor then gained a ... (click for more)