Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Audit topic
No spam. Unsubscribe anytime.
Audit resolution pressed after auditors say clerk's office has not provided key financial records
Summary
A Shelby County audit committee read and moved a resolution asking County Clerk Wanda Halbert to comply with auditors' requests after auditors said they have not been provided annual financial statements or bank reconciliations; a public commenter accused former officials of misappropriating retirement funds and sought a criminal referral.
A Shelby County audit committee on Dec. 10 read and moved a resolution requesting that County Clerk Wanda Halbert comply with lawful requests for reports, data and information from county-retained auditors and the Tennessee comptroller to complete the county’s annual comprehensive financial report.
Vice Chairman David C. Bradford Jr. sponsored the resolution and Commissioner Wright seconded it. Christopher Hearn, partner at the auditing firm Banks Findlay and White, told the committee auditors have not been provided annual financial statements or bank reconciliations and requested direct access to the county BIS system to obtain transaction data necessary to prepare financial statements. "To this date, we have not been provided with any annual financial statements," Hearn said. He added that bank reconciliations are needed to confirm cash balances, and noted a prior audit finding regarding reconciliations.
Daniel Schonbaum, deputy director of Administration and Finance, said the county is working to meet a Dec. 31 audit issuance but warned that missing materials could delay issuance. Schonbaum said the administration proposed designating a county point of contact (either CAO Mike Williams or accounting manager Linda Goodwin) who could work directly with auditors without requiring the clerk's approval.
During public comment, Herbert Shabazz, a Shelby County taxpayer, accused former county officials he named of fraud and misrepresentation relating to his retirement funds and asked the board to request those officials appear before the committee or make a criminal referral to the U.S. Attorney. Commissioner Brooks asked Shabazz to provide written documentation (dates, names and issues) so the commission could begin a review.
Committee members asked clarifying questions about whether the resolution singles out the clerk's office, the scope of the countywide audit and whether the county’s budget submission issues to the state were related. Administration and auditors said the issue is confined to the clerk’s office record production and that they had alerted the state comptroller. The transcript ends with the chair indicating the item could be taken to a vote; the vote outcome is not recorded in the provided segment.
