Auditors Identify 15 Areas of Concern In County Audit Report

The Tennessee State Comptroller’s Office has released the audit report for Fentress County for the year ending June 30, 2014, which identified 15 areas of concern, up from eight the year before.

The findings are spread across a number of county offices and concern a variety of issues with financial management, business practices and internal control deficiencies.  Of the 15 findings, five had been highlighted in previous year’s report.

A summary of the audit findings follows:

FENTRESS COUNTY:

•Fentress County had inventory deficiencies and questioned use of surplus federal property.

OFFICE OF FINANCE DIRECTOR:

•Deficiencies were noted in accounting for funds at the Fentress County Public Library.

•Amounts withheld from contractor payments were not deposited into an escrow account.

•Drug Control Fund appropriations exceeded estimated available funding.

•The Solid Waste Depart-ment’s billing software did not have adequate application controls.

•The Solid Waste Depart-ment’s accounting software did not properly identify the user who processed transactions.

OFFICE OF COUNTY CLERK:

The County Commission’s minutes were not bound in the official minute book.

OFFICE OF CIRCUIT AND GENERAL SESSIONS COURTS CLERK

•Customers’ checks that had not been receipted totaling $36,471 were discovered in the office.

•Unclaimed funds were not reported and paid to the state.

•The office did not prepare an annual financial report.

Read the rest of the story in this weeks Fentress Courier.