[{"_1":2,"_99":-5,"_100":-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",[32,75,87],{"_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":68,"_72":73,"_74":73},"mediaId",6476666,"mediaKeyId","5717638-1d1d16926afaabab10805f98176affe1","parentId",5717638,"title","Audit committee approves minutes, then adjourns","audioSeconds",3079,"startMs",35000,"endMs",3114000,"viewUrl","/Search/View?dp=1&key=5717638-1d1d16926afaabab10805f98176affe1&start=35&end=3114","thumbnailUrl","https://assets.pipeline.soar.com/5717638-1d1d16926afaabab10805f98176affe1/thumbnail_35000.jpg","articleUrl","/articles/6476666/Jackson-City/Madison-County/Tennessee/Audit-committee-approves-minutes-then-adjourns","mediaUrl","https://secure.pipeline.soar.com/6476666-6a5e85a2ca8f3e481b4c982737d745f6/orig.mp4?Expires=1773369070&Signature=IHlBH~Y2MbtYZHxQcR-FZnGgBXrXY9qVysLh38gWK1hFrnSHvgDR~Be-bRxbgoQTv6BFPTPY05v~th~nT1oJ~O-zciYxlS1qEkUawM-oGVsyCZ8P2uiczrUVrRuvZAUZRV7YyL2Otq7pLS~gZj2dfeajGW15tVpmDuU680wbrcZHWIci2-gW9riy2OBjgK-jaZTmnBFRFJuXJIWQ~Mbmk-XDIdrWT8naQuPGAfjQJkcoQO6jGZBILGa8unkOO~m4oxKjGYYVj0AMnPtnHGWDTvthMzu-c1wjGBrQAWXc1VY4wsKxNbnbh7I38rikh276yKA0~U3KQKV33wDiL2EA0Q__&Key-Pair-Id=KUT5TJCACFTXG","author","Jackson City","date","2025-09-04T16:05:53.103Z","article","The Jackson City Audit Committee adopted the minutes from its previous meeting and later adjourned the session during the meeting on an unspecified date.

At the start of the meeting, a committee member moved to approve the minutes and another member seconded the motion. The chair declared the motion adopted. Near the end of the session a member moved to adjourn; a second was recorded and the chair declared the meeting adjourned.

These motions were routine, recorded as properly moved and seconded, and no formal roll-call or contested votes were reported in the transcript.","mediaType","Video","parentTitle","City of Jackson, TN September 2, 2025 Audit Committee Meeting","oneSentenceSummary","The Audit Committee adopted the minutes from the prior meeting by motion and second, and later moved to adjourn the session; no recorded roll-call votes accompanied the procedural motions.","taxTitle","Jackson City, Madison County, Tennessee","taxId",5104,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6476671,"Audit committee hears FY24 accounting issues; city granted short extension to clarify interfund balances",2154,155000,2309000,"/Search/View?dp=1&key=5717638-1d1d16926afaabab10805f98176affe1&start=155&end=2309","https://assets.pipeline.soar.com/5717638-1d1d16926afaabab10805f98176affe1/thumbnail_155000.jpg","/articles/6476671/Jackson-City/Madison-County/Tennessee/Audit-committee-hears-FY24-accounting-issues-city-granted-short-extension-to-clarify-interfund-balances","https://secure.pipeline.soar.com/6476671-1d4c46897c28a703acb5ec56f263e3ba/orig.mp4?Expires=1773369070&Signature=WqDGBuw3xrsN4tWpUQ5UTcYDCapJfzCPlx1TquYDWK4XUoIB9WdNKF8NM7wcE4NGHF4HEp-3Ahk5M5pwZ7E80fpjyBtZSn7F1Da~VNRxlXR6ttkzS63siu1P-jcWNmVLRYYOn2ReCPv3NfAdPpYzXNKtkZdDLfb1aSB4vuhT3Tb81oQsQF7fzr6Z9ZvoElA4254ispnW5SgyAUnCkRTkd25w-vogGQjp0Fo8qnu74IovOUolVOT8n55gNvcQlJaq7xj-xYCVTJWtcHGSu2e-YgtVP8j6a~FNHp81tOs1rgwGtGMmppNXKwE~GUoOtyVGtL2V9W-~-l5L8HU0nzUlBQ__&Key-Pair-Id=KUT5TJCACFTXG","Jackson City audit staff told the Audit Committee on an unspecified date that conversion to a new accounting system and inconsistent recording of two large checks created discrepancies auditors flagged in the FY24 audit, and the city obtained a short extension to supply clarifying documentation.

Mister Reed, a finance staff member, updated the committee on the FY24 audit and said the city's previous method of accounting for interfund balances did not translate cleanly during the transition to the new system. Reed said those discrepancies are being addressed and evaluated and noted that Lisonbee Franklin of JTA attended a meeting to discuss the comptroller’s letter about a negative net position. Reed told the committee the unrestricted net position “continues to show positive progress.”

Why it matters: Auditors flagged that fund-based cash needed clearer mapping after the city moved to pooled cash accounting. Staff said auditors must remain independent and therefore cannot reassign the auditors’ work to city staff; instead, city staff will provide backup documentation so auditors can place cash in the correct funds.

Finance staff described one concrete source of the discrepancy: during the conversion two checks intended for an Education Foundation were issued four days apart; one was recorded in the new general ledger and then voided, and the other — which was never recorded in the new general ledger — was cashed. The result produced roughly a $1 million swing in reported cash until staff reconciled the entries. Committee members said the mix of due tos/due froms carried forward from the old system had not been cleared and complicated the pool-cash accounting reconciliation.

City staff said they requested and received an extension from the relevant oversight office for the FY24 audit submission; committee members discussed a September 30 deadline for delivering reconciliations. Nathan, a finance staff member, reported the city has not yet begun collecting property taxes for tax year 2025 and that the city is missing about $1.3 million of collections from the prior tax year out of a $36 million levy, per preliminary figures discussed in the meeting. Staff also reported year-to-date non-property tax revenue (including sales tax) was down compared to the same period last year; the 12-month rolling average for non-property tax revenue was at its lowest point in July since May 2024.

Committee members asked for follow-up documentation and staff said they planned an afternoon session to prepare backup detail for auditors. \"Our staff is gonna go back through and try to provide the clarity and the backup that they need, to put the cash where it belongs in the different funds,\" a finance staff member said. The committee did not take a formal vote on audit findings at the meeting but recorded staff direction to reconcile interfund balances and report back.

Clarifying details recorded during the discussion included that two checks involved approximately $500,000 each, one of which was voided and one of which was cashed; that the city moved from fund-based cash accounting to a pooled-cash approach; and that the budget submission to the state had been made but approval was pending. Staff said they planned to continue reconciliation work and to return to the committee with the requested documentation.","Committee heard that conversion to a new accounting system and two large checks recorded inconsistently created reconciliation questions for the FY24 audit; staff said auditors were granted an extension to Sept. 30 to resolve interfund cash placement.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6476676,"Jackson City audit committee weighs anonymous ethics complaints, recommends ordinance review",2871,71000,2942000,"/Search/View?dp=1&key=5717638-1d1d16926afaabab10805f98176affe1&start=71&end=2942","https://assets.pipeline.soar.com/5717638-1d1d16926afaabab10805f98176affe1/thumbnail_71000.jpg","/articles/6476676/Jackson-City/Madison-County/Tennessee/Jackson-City-audit-committee-weighs-anonymous-ethics-complaints-recommends-ordinance-review","https://secure.pipeline.soar.com/6476676-c3715ed681c94815ed7a50d8f17a3b0f/orig.mp4?Expires=1773369070&Signature=e67QqKwvJ5K-d9EoHcgF6aOsjPeuH-RVtCdcmiZwiLpaTPRy-TnfgC6i1rZ2nYW8JM1wSfaMewEzyAe2i7HL~smho04Qyc1c4kOhAl59gydxUU~HzabXIhDti43rM788QtW2g3y7d~KERKEjw5xjN~hWYOMYfjorGRICGxTbSzO16AMHXZ9OdceTSn-vpqg9~hyStuaov5ZNkHt2nXo4Pp7t4goJ7y17AkQf6-SPwLnwuKyCY1E7XxA~SbfBVh0r9UCHzPJ7dk9gjKWh76wHkWXB5UJO5B20jSSL72kFPrjRGQ6ahhVNHBhdIijEkgAHQPuhRa8bdUrjw2v1hWIcMQ__&Key-Pair-Id=KUT5TJCACFTXG","The Jackson City Audit Committee on an unspecified date discussed restoring an anonymous reporting option for ethics-related complaints and asked the city attorney to draft ordinance language for committee review.

Committee Chair Robinson opened the discussion by noting that the audit work group had circulated an anonymous complaint form and employee complaint form and that members remained concerned about the lack of support for anonymous submissions and about how people named in complaints are notified. Theresa, the city attorney, told the committee the city’s ethics ordinance “directly mimics the state law” and therefore currently does not include grandchildren or other expanded definitions the committee had asked about. She said she has drafted ordinance language to add the grandchildren provision and is prepared to return a draft to the committee for a vote.

Why it matters: Committee members said the current process — which requires notarized, named complaints under the ordinance — may be suppressing legitimate reports. Committee members discussed two goals: (1) ensure employees and others can report wrongdoing without fear of reprisal where appropriate and (2) preserve enough verification so the ethics review process is not overwhelmed by unsubstantiated or politically motivated allegations.

Theresa and other staff explained how the process has changed. The city previously used a third-party vendor to accept anonymous submissions; that online link remained on the city website after the contract lapsed, creating a gap in the submission pathway. Miss McKinney, the internal auditor, confirmed the online form is now a city-hosted PDF describing the current process and that staff recently updated the website to restore a submission mechanism. Theresa said the ordinance currently requires a notarized name on ethics complaints to prevent misuse, and that any change to allow anonymity would require a change to the ordinance.

Committee members and staff described how reports were handled before and after the ordinance change. Miss McKinney said her prior role included verifying that a complainant was a real person and that a submission was complete; after that verification she would pass the packet to the ethics committee, which then handled investigation. Theresa said the ethics committee’s policies allow it discretion to determine when and if the complainant and subject should be interviewed and when to notify parties of an investigation, offering a way to limit public exposure in sensitive cases even if the originating submission contains a name.

The committee raised several practical points: that HR must verify employee status if an employee submits a complaint; that some types of employee complaints (for example, harassment or discrimination) are routed outside the ethics process; and that there is an existing anonymous state portal for reporting fraud, waste and abuse that preserves anonymity in those categories. Committee members also flagged an election-year moratorium embedded in the ordinance: the internal auditor may not accept complaints concerning a candidate during the period from the last day to qualify as a candidate until 11:59 p.m. the day after the election.

No formal ordinance change was adopted during the meeting. Instead the committee agreed to reactivate the ethics committee membership, work with staff to draft ordinance language to allow an anonymous pathway while retaining verification safeguards, and send the draft to Theresa for legal review before returning it to the committee for further consideration. Chair Robinson and other members agreed to return to the topic at a subsequent meeting after the ethics committee is reconstituted.

\"If you guys want the anonymous feature in there, you're going to have to make a recommendation to the city council to change the ordinance,\" Theresa told the committee.

The committee also asked staff to coordinate with HR on employee-reporting pathways and to consider whether certain non-ethics employee complaints already have an anonymous channel through state reporting that could be referenced publicly.

Looking ahead, committee members proposed presenting the draft language in a Jackson City Council workshop once the committee finalizes recommendations, and they asked staff to ensure the ethics committee has a full roster before the next committee meeting.","Jackson City audit committee discussed restoring anonymous complaint options, reactivating the ethics committee and drafting ordinance changes after finding the online complaint pathway was broken and current ordinance requires notarized, named submissions.","actionData","errors"]

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Audit committee approves minutes, then adjourns

Audit committee hears FY24 accounting issues; city granted short extension to clarify interfund balances

Jackson City audit committee weighs anonymous ethics complaints, recommends ordinance review