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Commission accepts FY2023–24 audit: unmodified opinion, three findings including repeat payroll issue in sanitation
Summary
The county received an unmodified audit for fiscal year ending June 30, 2024, with three findings: (1) highway capital outlays exceeded appropriations by $94,438, (2) salary line overages in multiple lines, and (3) a repeat finding on sanitation payroll/attendance; an investigative finding about EMA vehicle misuse was also noted.
The Hamblen County Commission accepted the county’s fiscal year 2023–24 audit, which the comptroller released in February and which carries an unmodified opinion, county finance officials said. The audit showed increases in general fund balances and several recommended management actions; the comptroller’s report also included three audit findings and an investigative finding involving the Emergency Management Agency.
Finance Director Amanda Hale presented highlights from the audit reported by the comptroller’s office. The general fund’s fund balance rose in fiscal 2024, primarily from higher local tax collections and revenue tied to a newly funded SRO (school resource officer) program, while expenses rose as well. Hale reported unassigned general fund balance at just over $4 million and said the county’s unassigned percentage meets commonly recommended reserve guidelines.
The audit’s three findings included: - Expenditures exceeded appropriations in a highway capital outlay line by $94,438 after a resurfacing invoice exceeded the earlier purchase order estimate. Management cited timing and purchase-order practices and said corrective steps have been taken with new staff. - Salaries exceeded appropriations in nine individual salary lines across departments (ranging from roughly $142 to $19,501) due to line-by-line classification issues; finance said it will monitor individual lines more closely. - A repeat finding on payroll and attendance controls in the sanitation department: the comptroller found sanitation workers were paid for hours not worked in prior audits, and the practice was again identified. Finance staff said the department has centralized timesheets, implemented a time clock (installed November 18, 2024), and restricted pay to hours worked to address the prior-year issue.
The audit packet also included an investigative report describing misuse of a county vehicle by an EMA director; county staff said corrective actions have been implemented.
Commissioners voted to accept the audit; several asked for follow-up on outstanding litigation matters and the detailed management corrective action plan included in the audit packet. County staff said that further legal reports would be provided after negotiations or investigations conclude.
