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Audit committee flags internal-control issues, describes settlement steps after Circuit Court theft
Summary
The Claiborne County Audit Committee reviewed FY2023 audit findings on May 14 that identified control lapses in the Sheriff's Office and Circuit Court Clerk's deposit procedures; auditors said corrective actions are in place and described an insurance and county-payment process to remedy a multi-year theft.
Carolyn Brooks, chair of the Claiborne County Audit Committee, called the committee to order on May 14 and the members approved the agenda and previous minutes.
Eric Pearson presented two audit findings included in the FY2023 audit. The first concerned the Sheriff's Office: non-jail facility staff were found to have received food from the jail in a manner that did not comply with policy; the Sheriff has changed the practice, and the audit report notes the issue was corrected. The second finding involved the garage: personnel did not maintain adequate control over inventory items such as tires; the office has implemented corrected procedures.
Pearson also described deficiencies in the Circuit Court Clerk's deposit controls. Under State law, deposits should be intact and made within three days of collection; the audit found some deposits were not intact and some were not made within the required timeframe. The Circuit Court Clerk submitted a corrective-action plan and the auditor reported there were no discrepancies in the amounts collected and deposited.
Committee members asked about the status of the multi-year theft by a former employee (referred to in the audit as the Chumley theft). Pearson said the County, County Attorney, Finance Director and Circuit Court Clerk met with representatives of the Comptroller's Office on May 13 to review a proposed settlement process: the County's insurance will pay about $136,000 to the Circuit Court and the County will pay about $481,000 to cover the remaining loss; the Circuit Court will then remit owed fees and fines back to the County. The Comptroller's Office will review the resolution at the upcoming County Commission meeting on May 20.
Pearson noted the County's overall net position improved in FY2023 (an increase of about $3.1 million) and the School fund improved by nearly $2.8 million. The Audit Committee recommended that Commissioners review the audit notes closely to understand the corrective actions and operational improvements.
A motion by Zach Bunch, seconded by Dennis Cook, adjourned the Audit Committee meeting at 5:52 p.m.
