December 2, 2019 MEMORANDUM
December 2, 2019
MEMORANDUM
TO:
Honorable Justin P. Wilson
Comptroller of the Treasury
FROM:
Jim Arnette, Director Division of Local Government Audit
SUBJECT:
Cash Shortages and Other Thefts for Tennessee Municipalities and Other Organizations Subject to Contract Audit or Oversight for Fiscal Years Ended 2017 and Earlier
The Division of Local Government Audit has compiled the enclosed cash shortages and other thefts exhibits for the fiscal years ended 2017 and earlier for municipalities and other organizations subject to contract audit or oversight. The information contained herein is based upon information in investigative reports released by the Division of Investigations of the Tennessee Comptroller's Office as well as contract audits submitted by Certified Public Accounting firms to our division. As of the date of this memo, seventeen of the 2017 contract audits have not been filed with our office.
The enclosed exhibits represent instances of reported cash shortages and other thefts, including balances from prior years, which have not been resolved through restitution, insurance, write-off, or other means. Following is a summary of total audited entities by type in relation to the number of entities reporting current and/or prior-year balance(s) in the exhibits.
Honorable Justin P. Wilson Cash Shortages and Other Thefts December 2, 2019 Page 2 of 2
Municipalities
Description
Total Number of Entities
342
Reporting Cash
Shortages and Thefts
37
Schools
Internal School Funds Public Charter Schools
148
22
59
0
Quasi Governments
Utility Districts Housing Authorities Other Quasi Governments1
177
4
85
16
192
4
Nonprofits, Other 2 Total
262
3
1265
86
Additionally, the following unaudited entities reported cash shortages and other thefts:
Reporting
Entity
Total Number Cash
Type
Description
of Entities Shortages
and Thefts
Unaudited Entities Nonprofit Organizations
Not Available
4
School Support Organizations Not Available
4
Volunteer Fire Departments
Not Available
1
Total
Not Available
9
Please let me know if you have any questions regarding the information provided.
Enclosures: Exhibit A ? Schedule of Cash Shortages and Other Thefts Exhibit B ? Explanations of Cash Shortages and Other Thefts
This report is available at
1 "Other Quasi Governments" include, but are not limited to, joint ventures between governments, legally separate component units of other governments, human resource agencies, development districts, and community action agencies.
2 "Nonprofits, Other" include nonprofit and for-profit organizations that are audited as required by state contracts and agreements in connection with public dollars received by the respective organizations.
Report of Cash Shortages and Other Thefts Municipalities and Other Organizations Subject to Contract Audit or Oversight
Reported in Comptroller Investigative Reports and Annual Financial Audits Fiscal Years Ended 2017 and Earlier
TABLE OF CONTENTS
Exhibit
Schedule of Cash Shortages and Other Thefts
A
Explanations of Cash Shortages and Other Thefts
B
Pages 4 - 13 14 - 57
Division of Local Government Audit Schedule of Cash Shortages and Other Thefts Municipalities and Other Organizations Subject to Contract Audit or Oversight
as Reported in Comptroller Investigative Reports and Annual Financial Audits for Fiscal Years Ended 2017 and Earlier
Exhibit A
Entity Name
MUNICIPALITIES
Adams 1. General Government
Alcoa 2. Education Department
Allardt 3. Water Department
Burlison 4. General Government
Chapel Hill 5. General Government/Fire Department
Clarksville 6. Broadband Division
Gas, Water and Sewer Department Parks and Recreation Department
Collinwood 7. General Government
Recreation Department Water Department Water Department General Government Water Department
Cornersville 8. General Government
Police Department
Decherd 9. Water and Sewer Department
Fiscal Year First
Reported (1)
Comptroller Investigative
Report Release Date (2)
Original Amount of Shortage
Beginning/ Carry-
Forward Balance
Current Year
Increase
Current Year
Reduction
End of Year Balance
6/30/2016
6/30/2014
6/30/2017
6/30/2017
6/30/2013
6/30/2017 6/30/2016 6/30/2017
6/30/2013 6/30/2013 6/30/2013 6/30/2012 6/30/2009 6/30/2009
6/30/2015 6/30/2015
6/30/2017
(3)
$
3,500 $
775 $
0$
(775) $
3/3/2014
344,204
194,876
0
(41)
(3)
540
0
540
0
3/7/2018
748
0
748
(748)
(3)
3,130
3,130
0
0
(3) 6/17/2016
(3)
585 47,518
59
0 47,518
0
585
(585)
0
(5,940)
59
(59)
4/7/2014 4/7/2014 4/7/2014
(3) 2/6/2012 2/6/2012
879 1,865 91,682 76,497 20,375 63,803
879 1,865 38,256 76,497 20,375 63,803
0
0
0
0
0
0
0
(40,000)
0
(319)
0
(960)
(3)
7,023
7,023
0
(7,023)
(3)
1,000
1,000
0
(1,000)
9/18/2017
210,774
0
210,774
0
0
194,835
540
0
3,130
0 41,578
0
879 1,865 38,256 36,497 20,056 62,843
0 0
210,774
4
Division of Local Government Audit Schedule of Cash Shortages and Other Thefts Municipalities and Other Organizations Subject to Contract Audit or Oversight
as Reported in Comptroller Investigative Reports and Annual Financial Audits for Fiscal Years Ended 2017 and Earlier
Entity Name Dyer 10. General Government
Elizabethton 11. Electric Department
Gadsden 12. General Government
Gallatin 13. General Government
Harriman 14. Recreation Department
Jackson 15. General Government
Health and Sanitation Department Public Welfare and Community Service
Jellico 16. General Government
Knoxville 17. Finance Department
Public Works Department
Lakeland 18. General Government
General Government
Lenoir City 19. Board of Education
Luttrell 20. General Government
Mason 21. General Government
Fiscal Year First
Reported (1)
Comptroller Investigative
Report Release Date (2)
Original Amount of Shortage
6/30/2014
(3)
225
Beginning/ Carry-
Forward Balance
225
Current Year
Increase
0
Current Year
Reduction
(225)
6/30/2017
(3)
3,000
0
3,000
0
6/30/2013
12/10/2014
35,241
35,241
0
0
6/30/2017
4/19/2017
1,173
0
1,173
(1,173)
6/30/2013
(3)
25,000
25,000
0
0
6/30/2017
(3)
6/30/2017
(3)
6/30/2016
(3)
17,400 521 770
0
17,400
0
521
770
0
(700) (521) (770)
6/30/2013
6/5/2014
96,450
96,450
0
0
6/30/2017
(3)
6/30/2017
(3)
1,446 5,000
0
1,446
(1,446)
0
5,000
(5,000)
(4)
(3)
(4)
(3)
5,961 32,259
5,961 12,759
0
0
0
(4,760)
6/30/2017
(3)
8,162
0
8,162
(8,162)
6/30/2016
6/2/2016
120,506
120,506
0
(54,500)
6/30/2014
7/19/2016
75,744
75,744
0
(75,744)
5
Exhibit A
End of Year Balance
0 3,000 35,241
0 25,000 16,700
0 0 96,450 0 0 5,961 7,999 0 66,006 0
Division of Local Government Audit Schedule of Cash Shortages and Other Thefts Municipalities and Other Organizations Subject to Contract Audit or Oversight
as Reported in Comptroller Investigative Reports and Annual Financial Audits for Fiscal Years Ended 2017 and Earlier
Entity Name Water Department
Maury City 22. Accounting Department
23. Memphis General Services Division Public Works Division Public Works Division Library Division Public Works Division Police Division Public Works Division General Government
Morristown 24. Police Department
Mount Pleasant 25. Police Department
Oakland 26. General Government
Parks and Recreation Department
Philadelphia 27. General Government
Pittman Center 28. General Government
Ridgely 29. General Government
Rockwood 30. General Government
Rogersville 31. Water Department
Fiscal Year First
Reported (1) 6/30/2014
Comptroller Investigative
Report Release Date (2)
7/19/2016
Original Amount of Shortage
602,865
Beginning/ Carry-
Forward Balance
602,865
Current Year
Increase 0
Current Year
Reduction (602,865)
6/30/2013
(3)
2,300
2,300
0
(2,300)
6/30/2017
(3)
5
0
5
0
6/30/2017
(3)
9,489
0
9,489
0
6/30/2017
(3)
21,000
0
21,000
0
6/30/2016
(3)
917
917
0
0
6/30/2016
(3)
258
258
0
0
6/30/2015
(3)
4,800
302
0
0
6/30/2015
(3)
40
40
0
0
6/30/2014
(3)
24,012
24,012
0
0
6/30/2015
7/8/2015
6,000
500
0
(500)
(4)
(3)
1,578
0
1,578
(1,578)
6/30/2016 6/30/2016
4/18/2017 4/18/2017
1,352 6,631
1,352 6,631
0
(1,352)
0
(6,631)
6/30/2013
5/14/2014
6,714
4,985
0
0
6/30/2017
12/20/2017
600
0
600
0
6/30/2016
(3)
73
73
0
(73)
6/30/2012
2/27/2013
32,725
32,725
0
0
6/30/2017
4/18/2018
263,574
0
263,574
0
6
Exhibit A
End of Year Balance
0
0
5 9,489 21,000
917 258 302
40 24,012
0
0
0 0
4,985
600
0
32,725
263,574
Division of Local Government Audit Schedule of Cash Shortages and Other Thefts Municipalities and Other Organizations Subject to Contract Audit or Oversight
as Reported in Comptroller Investigative Reports and Annual Financial Audits for Fiscal Years Ended 2017 and Earlier
Exhibit A
Entity Name
Samburg 32. General Government
Scotts Hill 33. General Government
Sevierville 34. Electric Department
Tellico Plains 35. Water and Sewer Department
Unicoi 36. General Government
37. Whiteville Water and Sewer Department General Government General Government General Government General Government
Total Municipalities
INTERNAL SCHOOL FUNDS
Claiborne County Schools 38. Powell Valley Elementary School
Clarksville-Montgomery County Schools 39. Kenwood Middle School
Montgomery Central High School
Clinton City Schools 40. South Clinton Elementary School
Davidson County Schools 41. Glencliff High School
Fiscal Year First
Reported (1)
Comptroller Investigative
Report Release Date (2)
Original Amount of Shortage
Beginning/ Carry-
Forward Balance
Current Year
Increase
Current Year
Reduction
End of Year Balance
6/30/2016
2/15/2017
31,759
31,759
0
(3,381)
28,378
6/30/2017
(3)
893
0
893
(893)
0
6/30/2017
(3)
5,998
0
5,998
(2,240)
3,758
6/30/2015
9/21/2015
819
819
0
0
819
6/30/2013
(3)
671
671
0
(671)
0
6/30/2016 6/30/2016 6/30/2015 6/30/2014 6/30/2013
(3)
1,878
1,878
0
(1,878)
0
(3)
439
439
0
(439)
0
(3)
728
680
0
(680)
0
(3)
5,128
3,842
0
(3,842)
0
(3)
11,291
5,741
0
(2,650)
3,091
$ 2,347,577 $ 1,551,442 $
552,545 $ (842,424) $
1,261,563
6/30/2017
6/30/2017 6/30/2017
6/30/2016
6/30/2015
4/19/2017 $
(3) (3)
(3)
(3)
6,694 $
151 242
390
2,814
0$
0 0
390
2,814
6,694 $
151 242
0
0
0$
(151) (242)
0
(2,814)
6,694
0 0
390
0
7
Division of Local Government Audit Schedule of Cash Shortages and Other Thefts Municipalities and Other Organizations Subject to Contract Audit or Oversight
as Reported in Comptroller Investigative Reports and Annual Financial Audits for Fiscal Years Ended 2017 and Earlier
Entity Name Dyersburg City Schools 42. Dyersburg High School
Fayette County Schools 43. Buckley-Carpenter Elementary School
Northwest Elementary School Oakland Elementary School Oakland Elementary School
Giles County Schools 44. Richland High School
Hamilton County Schools 45. Red Bank High School
Tyner Academy
Hancock County Schools 46. Hancock County Middle/High School
Hardeman County Schools 47. Bolivar Central High School
Toone Elementary School Toone Elementary School
Henry County Schools 48. Henry County High School
Humboldt City Schools 49. East End Elementary
Humphreys County Schools 50. Lakeview Elementary School
Jackson-Madison County Schools 51. Liberty Technology Magnet High School
Madison Academic High School
Lawrence County Schools 52. EO Coffman Middle School
Fiscal Year First
Reported (1)
Comptroller Investigative
Report Release Date (2)
Original Amount of Shortage
6/30/2014
(3)
3,085
Beginning/ Carry-
Forward Balance
3,085
Current Year
Increase
0
Current Year
Reduction
0
6/30/2017
(3)
6/30/2015
(3)
6/30/2017
(3)
6/30/2016
(3)
17
0
17
0
191
191
0
0
17
0
17
0
50
50
0
0
6/30/2017
(3)
800
0
800
0
6/30/2017
(3)
6/30/2017
(3)
400 1,450
0
400
(400)
0
1,450
(1,450)
6/30/2016
(3)
900
900
0
(900)
6/30/2015 6/30/2017 6/30/2017
(3) 5/21/2018
(3)
1,500 2,125
11
1,355 0 0
0 2,125
11
(400) (840)
0
6/30/2016
(3)
658
658
0
(304)
6/30/2017
(3)
475
0
475
0
6/30/2013
7/10/2014
8,983
7,203
0
0
6/30/2017
(3)
6/30/2017
(3)
144
0
144
0
200
0
200
0
6/30/2013
(3)
6,350
6,350
0
0
8
Exhibit A
End of Year Balance
3,085
17 191
17 50
800
0 0
0
955 1,285
11
354
475
7,203
144 200
6,350
................
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