[{"_1":2,"_124":-5,"_125":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100,112],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6077128,"mediaKeyId","2965750-7b76a6822aa3569e2bf591daf0d32f73","parentId",2965750,"title","Audit finds tax-treatment and documentation issues in district attorney office salary supplements","audioSeconds",266,"startMs",3532000,"endMs",3798000,"viewUrl","/Search/View?dp=1&key=2965750-7b76a6822aa3569e2bf591daf0d32f73&start=3532&end=3798","thumbnailUrl","https://assets.pipeline.soar.com/2965750-7b76a6822aa3569e2bf591daf0d32f73/thumbnail_3532000.jpg","articleUrl","/articles/6077128/Tennessee/Audit-finds-tax-treatment-and-documentation-issues-in-district-attorney-office-salary-supplements","mediaUrl","https://secure.pipeline.soar.com/6077128-a7a1975d90a5539c31c6464a875208c1/orig.mp4?Expires=1771140688&Signature=hUhDOCWXEYxR1P-kqLmbbmBEHcOq2XOCZBCnxRHrnLaZk2FGXYRvDRRVaASUodV3Sx52Xc5Kg08kMCh-o~f14DAbWC1LOETf6ZboS3aDr3lNZ17OH~uTRZ6kRTBa6NDuA33~buF4A~pgJz9QN43LGm58PPTQlPEpC7vJQUfriwm-eMyzRdkUpdDte~7Ho1SScz0XUkWeO8p-Ija-f9EjdM8vPqhmCeFdcO1j8U7FmQk6XRQsE2tYAbKsiEf-vvI7ezgswvzl414sKi1qiLRFp9ph1R9j8aWXIVyqMs2x6ZafD~28g5lgI-rlPUNeSNPU7Jk6kpZ2Xw2FD7Slz1KsVQ__&Key-Pair-Id=KUT5TJCACFTXG","author","City of Nashville, TN","date","2025-04-09T21:04:22Z","article","Metro auditors presented an audit of the District Attorney’s Office that reviewed controls over revenues, expenditures and assets and issued 11 recommendations, all of which the office accepted.

The audit flagged the local salary supplements that began after 2017 to help retain assistant district attorneys. Auditors found the supplements — described in testimony as $10,000 for assistant district attorneys and $20,000 for supervising assistant district attorneys when established — have not been re-evaluated and are not documented consistently in employment records. Auditors recommended documenting the supplements and adopting an annual methodology to assess whether the supplement continues to meet its recruitment and retention goals.

A second, higher-risk item involved tax treatment for state-paid prosecutors who received the Metro supplement as vendor payments and 1099s. Auditors told the committee that because the supplemental payments were part of employees’ regular duties, treating them as vendor income was incorrect under federal tax rules; the audit recommended working with Metro Finance and HR to change the tax treatment and route supplemental pay through payroll for affected employees.

Other findings included contract-management and inventory controls, improvements to how the office documents reimbursements from state sources, and better record-keeping for purchases and travel reimbursements. The audit found instances where temporary-services contracts lacked hourly rates and should have been processed through procurement. Auditors also identified discrepancies in computer-inventory records between the office, ITS and JIS and recommended reconciling those records to ensure accurate asset tracking.

The committee discussed policy constraints. Auditors and the DA’s office noted the salary scale for prosecutors is set by Tennessee statute, and the Metro supplement has been used as a local adjustment; however, statutory treatment limits how the supplement can be applied to state-paid positions and complicated the payroll mechanics. Committee members pressed for corrective action on tax treatment and documentation and requested follow-up on implementation steps.","mediaType","Video","parentTitle","04/08/25 Metropolitan Nashville Audit Committee","oneSentenceSummary","An audit of the District Attorney’s Office found local salary supplements intended to keep assistant prosecutors competitive have not been re-evaluated since 2017, and that some supplements were improperly paid as vendor 1099s rather than through payroll for state-paid staff.","taxTitle","Audit Committee Meetings, Nashville, Davidson County, Tennessee","taxId",69318,"location","Tennessee","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6077133,"Metro audit office reports unmodified single-audit findings; recommends improvements to bank reconciliations and property tax posting",226,140000,366000,"/Search/View?dp=1&key=2965750-7b76a6822aa3569e2bf591daf0d32f73&start=140&end=366","https://assets.pipeline.soar.com/2965750-7b76a6822aa3569e2bf591daf0d32f73/thumbnail_140000.jpg","/articles/6077133/Tennessee/Metro-audit-office-reports-unmodified-single-audit-findings-recommends-improvements-to-bank-reconciliations-and-property-tax-posting","https://secure.pipeline.soar.com/6077133-5f9057eddb5297e867f7c7c4e00aa367/orig.mp4?Expires=1771140688&Signature=ftUYx3dofLyicD3wlnzdKL5KjyXZ7~Rcb6h9EAxIXEgx3DgBDeTlMeFH4TkXPCDB~emVnbQEqFsJ3zS2~S~bNrom-cCHzMe-7rq8rloMmZAaZCOo3yzSO5MwAXSf7U-yvC0C2dxqASTHkKpp68rIzdrhJKb~lJkSoPd7tqrHQ4HkM-UYO48tCYgjJ4FcDsnsyQzbHh9QeTAJlQSBEnqpZtbcqnwRKX-FuOk4n0kfy92b0IzV1~IkTojt~ucWhMUEMzaD9HfKhkLDsJqUlknJssy-a5ZXHhmvMjZ4rAQvdx~uM7~ax9nOLKxDVxcWCrKGryOGGOngvDj~LUqBwkhUgQ__&Key-Pair-Id=KUT5TJCACFTXG","Metro Nashville’s audit office presented the Schedule of Expenditures of Federal and State Awards (SEFA) and an accompanying management letter for fiscal year 2024, reporting unmodified independent auditor opinions and no material weaknesses.

Auditors said the city’s single-audit reports — including a report on internal control under Government Auditing Standards and a report on compliance with the Uniform Guidance for major programs — were unmodified. The SEFA identified the special education cluster, certain federal education grants, and Coronavirus State and Local Recovery funds as major programs for FY24.

In the management letter, auditors offered two operational comments rather than findings: (1) timely preparation of bank reconciliations remains an area for improvement; staff are implementing automated reconciliations and additional IT solutions to reduce manual exceptions, and (2) property tax receipts testing identified two individual property receipts that were not reflected in the eGov taxpayer accounts within a large batch payment. Auditors said the trustee’s office posted corrections after investigators raised the issue and recommended monthly reconciliations between eGov and bank receipts to prevent recurrence.

Committee members pressed auditors for quantitative detail about the size and age of unreconciled cash items; auditors said they did not have an immediate figure available during the presentation. Audit staff also reported Metro’s low risk designation for FY24 under single-audit risk assessment rules.

The committee voted to accept the SEFA presentation and subsequently accepted the management letter; auditors will follow up on implementation of the recommendations as part of routine recommendation-tracking procedures.","Audit staff presented the Schedule of Expenditures of Federal and State Awards and a management letter for FY24: independent auditor reports were unmodified; auditors recommended improving timeliness of bank reconciliations and monthly reconciliation of property tax receipts to eGov.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6077139,"City audit finds overbilling, missing board approvals and altered contracts at Nashville General Hospital",771,786000,1557000,"/Search/View?dp=1&key=2965750-7b76a6822aa3569e2bf591daf0d32f73&start=786&end=1557","https://assets.pipeline.soar.com/2965750-7b76a6822aa3569e2bf591daf0d32f73/thumbnail_786000.jpg","/articles/6077139/Tennessee/City-audit-finds-overbilling-missing-board-approvals-and-altered-contracts-at-Nashville-General-Hospital","https://secure.pipeline.soar.com/6077139-67278775fc8a7992639378679c70e24b/orig.mp4?Expires=1771140688&Signature=TZ8WAXMaUtrGqY1fjFMKFdq0nVxfVYAr69Dkgl7aZn4-HoC6PohBdQsv~E7XN50HyR9JjMeoszcnTwzlmC0aP-sD7OtTdts8QVqWmkcwcr~3ULR3qAtppb6jYQQoF63Cu6HvIM0~eEt~0QhVFpu0WkfRQN2gXjN6Ow5JoDFeG9jCQDP5Ak1wRgsIgpSUaMGMR3Zp-CLVvmzD5kGdaAILdbWrB6n2lTNv6hF8X-FtObi8I4OtA5qv9qySwKmuy8cuipaZprna0QyK~OMVTaGvOS~gX4jrjPbdqZst8TVtwzGha7zL6l73nRJzuCrSq3RcM2V1x8SlV14~~Yw6OkIwQA__&Key-Pair-Id=KUT5TJCACFTXG","Metro Nashville’s internal investigators reported findings this week after probing multiple allegations about operations at Nashville General Hospital, concluding four allegations were substantiated and one was not substantiated.

The audit team said it substantiated a $232,000 overbilling by a valet services contractor, multiple contracts that were executed without documented board approval totaling about $4.46 million, and a physician’s use of hospital clinic space and staff without billing the hospital for patients. Investigators also found instances in which contracts provided to media requesters did not match the copies on file at the hospital, suggesting documents were altered before release. One allegation about double reimbursement for tuition expenses by an executive-level employee was found to be unsubstantiated.

The findings came from an investigation that began after the auditors received allegations in April of the prior year and intensified after the city hired a lead investigator. Audit staff said they limited the review to the scope of specific allegations, producing substantiation determinations and 12 recommendations aimed at tightening contract controls, billing and records management. Metro staff said many of the recommended changes are already being implemented.

Among the principal operational issues the investigators reported: poorly documented contracting procedures at the hospital authority, prepaid fixed-hour contract language that allowed City Valet to invoice for hours regardless of reconciliation, and gaps in contract-tracking and records-retention that made it difficult to confirm whether certain contracts had been routed to the hospital authority board for approval.

The committee discussed the larger governance and oversight context. Committee members noted Metro’s ongoing subsidy of Nashville General — auditors and council members referenced a baseline subsidy of about $62 million for the hospital and a recent supplemental allocation of roughly $10 million — and raised questions about whether the authority’s procurement and contracting practices should be more tightly controlled given the scale of taxpayer support.

Audit staff said they will meet with the hospital’s interim chief executive and finance leadership to review action plans and timelines. Officials from Metro audit staff said they are working with the hospital’s interim CFO and acting manager and that hospital leadership and the authority’s finance chair have engaged in follow-up conversations. Auditors also said they are looking at whether funds can be recouped for confirmed overpayments, and that the hospital has begun canceling contracts and reviewing contracting practices.

The committee recommended continuing to track implementation and requested additional follow-up reports after the audit team meets with the hospital’s interim leadership and the authority’s board and finance committee.","An internal investigation by Metro audit staff substantiated four of five allegations about contract management, billing and use of hospital resources at Nashville General Hospital; auditors recommended 12 corrective actions and said Metro and hospital officials are cooperating on follow-up and potential fund recovery.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6077118,"Parks audit finds lapses in deposit controls and recommends armored-car or hybrid transport to reduce risk",420,7290000,7710000,"/Search/View?dp=1&key=2965750-7b76a6822aa3569e2bf591daf0d32f73&start=7290&end=7710","https://assets.pipeline.soar.com/2965750-7b76a6822aa3569e2bf591daf0d32f73/thumbnail_7290000.jpg","/articles/6077118/Tennessee/Parks-audit-finds-lapses-in-deposit-controls-and-recommends-armored-car-or-hybrid-transport-to-reduce-risk","https://secure.pipeline.soar.com/6077118-e5f6cffd47b110ff9366a460f0422e5e/orig.mp4?Expires=1771140688&Signature=EtisCEV-JzOkZsrAsfswrIGMt0iWR39Fy0T23a2HNN5s2J6nQKwTsIlcK9UDWvKqbKsLmSYpyW1-VJLVWuo6JxZUkFIJ9i~LH5AuvFumLGaNIMezrD4vXB8bXPZVQC4fQVAEosdEXTMTvojEXvOzO9OGto4KxulHQj80Yg8Wt6cn3rSCZZgFjeeMySx5r7uZga6M0mgsaQQw2K0akfKMUZoPW7Ms6XuXmc8Le6U5jQbRFOXkG3TCv-Q0vSO0MWZSGleKT68L2IHcjOd~MXDEJMiXvv4fMiicaWLUikq53EOQzugGLJsHK5JNL9ciehn4yBdkYlvK9KTuPfVfXnKGdA__&Key-Pair-Id=KUT5TJCACFTXG","Metro auditors reviewed Parks and Recreation’s cash-collection processes and found generally compliant written procedures but inconsistent practice in some locations. In a sample of 140 deposits the auditors observed that 27 deposits (about 19 percent) did not have documented two-person integrity for preparing the deposit.

The report traced five prior incidents in which the bank returned deposit notifications that did not match deposit slips; auditors said those discrepancies resulted from clerical errors rather than financial loss, and noted that two-person verification would likely have prevented the mismatches.

Auditors also observed physical-security weaknesses at some revenue centers and recommended remediation; those detailed observations were redacted from the public report for security reasons. The internal cost analysis compared the current practice — a Parks Police officer who picks up deposits and transports them to the bank — against using Metro's contracted armored-car service. Auditors estimated the armored-car service would cost a little over $200,000 annually versus the supporting cost of the current officer (about $100,000 including benefits), producing a gross budgetary increase but potentially improving security and freeing Parks Police officers for public-safety duties.

The audit recommended that Parks and Recreation restart operational revenue monitoring reports so on-site management can see unusual fluctuations; the department had paused those reports during staff turnover and has since resumed them. Auditors also recommended Parks consider a hybrid approach — armored-car service for high-volume locations and internal transport for lower-volume sites — and to reassess the deposit process to strengthen two-person controls and documentation.

The committee accepted the report and asked Parks leadership to present follow-up cost and implementation analyses, including a clearer breakdown of cash versus electronic receipts and the practical trade-offs between using Parks Police for transport and contracted armored services.","An audit of Parks and Recreation cash collections found two-person deposit controls were missing for nearly 19% of sampled deposits and recommended restoring deposit-monitoring, assessing an armored-car service for higher-value locations and improving physical security at revenue sites.",{"_33":113,"_35":36,"_37":38,"_39":114,"_41":115,"_43":116,"_45":117,"_47":118,"_49":119,"_51":120,"_53":121,"_55":56,"_57":58,"_59":122,"_61":62,"_63":64,"_65":123,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6077123,"Audit recommends centralized review, telematics and better claims tracking after $9M in crash-related costs",738,5126000,5864000,"/Search/View?dp=1&key=2965750-7b76a6822aa3569e2bf591daf0d32f73&start=5126&end=5864","https://assets.pipeline.soar.com/2965750-7b76a6822aa3569e2bf591daf0d32f73/thumbnail_5126000.jpg","/articles/6077123/Tennessee/Audit-recommends-centralized-review-telematics-and-better-claims-tracking-after-9M-in-crash-related-costs","https://secure.pipeline.soar.com/6077123-37ce19ce5600498caf68299b4f0b7f16/orig.mp4?Expires=1771140688&Signature=mV-62w4OH19Lbm849SfFwrJhTUQNqn2P8uZurlyd4mLgUFaihF7YMH2SOL72uDOQG7T3QvlfFU8MytHGJszakWcG5VLs9l--sDdlDqfPGXifSXvUppCzTXCIWUmusR~cd6U1mNSqBAKP7bfX9DxdAHolaGcB84t~iCXQtTDyQkPb2s~~FF1d7dBtBCsHlBfrSd11l7HqRVDXdUwMxhLHOp4xq~iLwSBADxzODCsGiuXTAV~Rvgns7qb6fky~Bm2w83U1vCXQeOw~uVEzp6ZhzGTR-QgvT376lNw15UokhkjMS-n8v5fznQAoRyUOhIn2Q3azuSighV6m4wnzr2HXYw__&Key-Pair-Id=KUT5TJCACFTXG","Metro auditors reported that crash-related expenditures totaled approximately $9.3 million over the audit period and identified opportunities to strengthen oversight, documentation and cost-recovery.

The auditors examined training, repair and claim processes across high-volume departments including Police, Metro Water Services, NDOT and the Sheriff's Office. They found inconsistent application of defensive-driving training — about 11 percent of sampled employees were not current — and recommended clarifying fleet-coordinator responsibilities and improving compliance monitoring.

The audit said vehicle-repair records sometimes lacked required supporting documentation such as Kelley Blue Book valuations and the form used to capture employee accident details (Form 105). The auditors noted one sample where claim approvals were signed by an incorrect approver and one instance where a claim that should have been approved by Metro Council was not approved correctly. The audit also flagged decentralized review processes and recommended a cross-departmental framework for crash review; auditors suggested the Safety Review Board as a starting point for centralized oversight.

Committee members raised cost-recovery concerns. Audit staff said their sampling method focused on claims that resulted in settlements (a proxy for at-fault incidents), and committee members asked for further analysis on the share of crashes where Metro was at fault and whether the city pursued recoveries from third parties or insurers. Auditors noted limitations in existing fleet and claims systems for querying those data efficiently and endorsed telematics systems (auditors discussed vendor options including Samsara) to improve monitoring, with estimated Samsara service costs cited roughly at $165 per asset per year.

The audit produced five medium-risk observations and one low-risk observation; auditors recommended updating the claims approval policy (dating from 2006), improving repair documentation and establishing a centralized review process for crashes and repeat offending drivers. The committee asked for follow-up work on cost recovery and data queries to better quantify at-fault rates and recoverable amounts.","An audit of Metro vehicle crashes found roughly $9.3 million in crash-related expenditures during the audit period, gaps in centralized oversight, missing documentation on some repair orders and inconsistent claim approvals; auditors recommended a cross-departmental review process, expanded telematics and clearer claim procedures.","actionData","errors"]

Article not found

Audit finds tax-treatment and documentation issues in district attorney office salary supplements

Metro audit office reports unmodified single-audit findings; recommends improvements to bank reconciliations and property tax posting

City audit finds overbilling, missing board approvals and altered contracts at Nashville General Hospital

Parks audit finds lapses in deposit controls and recommends armored-car or hybrid transport to reduce risk

Audit recommends centralized review, telematics and better claims tracking after $9M in crash-related costs