May 21, 2012
NASHVILLE, Tenn. (WVLT) -- An audit of Pickett Co.'s accounting and bookkeeping practices found several problems and issues the Comptroller's Office felt needed addressed, according to a recent audit.
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The annual report included 16 findings and recommendations for improving the way the county operated, many of them focusing on safeguarding the way it collects, records, deposits, and spends public funds - or what the comptroller's office referred to as internal controls.
“It may not be readily apparent to someone without an accounting background how important those types of basic internal controls can be,” Comptroller Justin P. Wilson said. “In audits where we have found fraud, quite often it is because too much trust has been placed in an employee’s hands without adequate procedures to protect against unscrupulous behavior."
One example offered by the Comptroller's Office is for Pickett Co. to give its employees separate cash drawers, to make it easier to detect cash shortages and determine who might be responsible. Among the offices it noted which used shared cash drawers were the offices of the trustee, county clerk, circuit and general sessions courts clerk, and sheriff.
Wilson's office also recommends breaking up the cash handling duties so that no single employee is responsible for all aspects of a cash transaction. It noted many agencies where that was happening, including county executive, road superintendent, trustee, county clerk, register, and sheriff.
Among other problems cited, the audit also found one judge who was reportedly requiring some defendants to make contributions to charitable of civic causes in addition to paying fines and costs, even though the attorney general's office allegedly said stated that practice was not allowed.
Three offices, the county executive, road superintendent, and director of schools, reportedly spent more than they were budgeted.
