More Than $50,000 Stolen From Morgan County Soil Conservation District

Monday, June 04, 2012

An administrative secretary used a variety of schemes to steal at least $53,412.78 from the Morgan County Soil Conservation District, an investigation by the Comptroller’s Division of Local Government Audit has revealed.

The administrative secretary, Sharlene Justice, forged signatures of the district board’s chairman on checks and timesheets dating back at least to 2008. The administrative secretary wrote checks to herself and to family members.

A portion of the unreceipted cash collected by the administrative secretary was eventually deposited and a forged check written by Ms. Justice was returned by the bank due to insufficient funds.  This reduced the cash shortage to $44,727.08.

The report noted that the soil district’s board of directors failed to provide adequate oversight over the district’s operations and that safeguards that might have detected the thefts sooner were lacking.

For example, auditors noted that Ms. Justice was responsible for all aspects of financial transactions, which meant no one on the district staff double checked her work. Also, the district issued only generic receipts, which made it difficult to determine if office funds were being properly receipted and deposited. The lack of oversight was further illustrated when the chairman of the board advised that his signature had been forged on checks and timesheets since at least 2008.

“It is very important that government entities practice good internal controls in accounting and bookkeeping,” Comptroller Justin P. Wilson said. “Internal controls are basically a set of checks and balances that help make sure that public dollars aren’t subject to fraud, waste or abuse. As this case clearly illustrates, there can be consequences for governments that don’t have good internal controls.”

The findings of the report, which was released Monday, were forwarded to the local district attorney’s office.

On May 21, the Morgan County Grand Jury indicted Ms. Justice on one count of theft over $10,000. On May 23, she was arrested by officers from the Tennessee Bureau of Investigation.

To view the report online, go to: http://www.comptroller.tn.gov/la/SpecialReports.asp.


Case Of Bathtub Strangling Goes To Grand Jury

The case against JaMichael Harris, charged with criminal homicide, was bound over to a grand jury after he waived his right to a preliminary hearing Tuesday morning. Harris, 20, is charged with the death of Inez Burney. Police said Ms. Burney was strangled in her bathtub and had bruises on her neck. Harris also had scratches on his face, consistent with the woman defending herself ... (click for more)

Nissan Altima Crashes Into Cleveland Habitat For Humanity ReStore

A white 1999 Nissan Altima crashed into the Habitat for Humanity's ReStore at 4605 North Lee Highway in Cleveland on Tuesday. The incident happened at 2:30 p.m. The driver, identified as Betty Rutledge, 77, and the passenger, Francis Swafford, 79, were both transported to SkyRidge Medical Center with minor injuries. No other individuals were injured in the crash. Property ... (click for more)

I'm Number One In A Round About Way

Roundabouts have been popping up all over Chattanooga over the past few years and for the most part have been successful.  Unfortunately there are some who just don’t get it as I have found out the hard way.    My latest instance was last week when a young woman on her cell phone almost t-boned me as she flew into the roundabout without yielding.  A near miss ... (click for more)

Roy Exum: Oscar Brock’s True Passion

I don’t pay much attention to the Hamilton County School Board. Once the moon and the stars aligned behind Superintendent Rick Smith, you hear very little, if anything, from the nine-member council that oversees an annual budget of almost $400 million and employs 4,480 people. So chew this for a minute: approximately 2,000 of those people are not teachers. Yes, there are 78 principals ... (click for more)

Vols Open 2018 Season Against West Virginia In Charlotte

KNOXVILLE, Tenn.   – The Charlotte Sports Foundation announced Tuesday that the Tennessee Volunteers will open the 2018 season on September 1 against the West Virginia Mountaineers at Bank of America Stadium in Charlotte, North Carolina, home of the NFL's Carolina Panthers. All information related to kickoff date, time and tickets will be announced at ... (click for more)

Ooltewah's Williams Signs With Northwest Missouri

Ooltewah’s Mike Williams, one of District 5-AAA’s most respected wide receiver threats in 2013, has signed a football scholarship with Northwest Missouri State, the defending NCAA Division II national champion. Williams chose the Bearcats, members of the Mid-America Intercollegiate Athletics Conference, over Carson-Newman, in Jefferson City, Tenn., and Paine College, in Augusta ... (click for more)