From The Audit Ending 30 June 2012
Well, the audit is finally out and while it only touches on
procedures it still is a humdinger of excesses, incompetency, and outright fraud.
I cannot post the large
amount of information at this time as it cannot be downloaded or copied and
pasted, I am having to write the information in long hand then type it. Anyone
can read the Audit by simply going to the Tennessee Comptroller then clicking
on the 2012 audit for Giles County.
These are the highlights as stated in the audit
1.
Some general ledger payroll liability accounts
were not accounted for properly.
2.
Competitive bids were not solicited for tires purchased
for the Ambulance Service.
(I find it most interesting that the
Ambulance Service spent almost as much on tires and tubes $12,087.00 as did the
School Transportation System $20,330.00 and over twice the amount as the
Sheriff’s Department $5,118.00
!!!!! The Ambulance Service also spent $10,377.00 on
lubricants while the School Transportation spent only $6,371.00!!!!! Doesn't the School system have at least twice the vehicles as the ambulance service and aren't those big bus tires am lot more expensive and those on an ambulance or
car)
3.
Time records were not maintained to document
payroll expenditures reimbursed by a Federal Grant.
This is the specifics of this deficiency as
stated by the auditor. Both the EMA director and Assistant Director prepared
biweekly timesheets documenting hours spent on their regular duties. However
these time sheets did not account for hours spent working on the Grant. Each
employee received a payroll check for the time recorded on their time sheet and
an additional payroll check for 40 hours bi-weekly at the rate of $30.00 an
hour for the Director and $25.00 per hour for the Asst. Director or a total of
$31,200.00 for the Director and $26,000.00 to the Asst. Director for the year
2011-2012 budget year.
Don’t be concerned the matter has been taken
care of with this official response from the County Executive, “Both employees
have RECEIVED TRAINING IN THE PROPER WAY TO REPORT THE HOURS they work. Time
sheets have been REVISED to show the hours they worked.”
Does this mean they have been taught how to
record bogus work hours without getting caught and if they do get caught she
will cover for them by revising their errors?
4.Deficiencies were reported in both Budget
operations and Payroll procedures.
5. The General Purpose School Funds Actual
Beginning fund balance was $3,678,925.00 as of 1 July 2011 but the amount
reported to the County Commission at that time was only $1,923,217.00 a mere
difference of $1,755,708.00.
I don’t suppose this should be called a lie
since that is a harsh word that upsets the gentile constitutions of some, so
what should it be called.
Mrs Garner has paid a very high price for
her part in this fiasco of incompetent, laziness and fraud when will the others
who were just as deeply, if not more, be forced to pay for their parts.
posted by Allen Barrett | 12:40 PM
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