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Hamblen County posts clean audit; one school procurement finding
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Summary
Finance Director Amanda Hale told commissioners the comptroller issued an unmodified opinion for FY24–25; county fund balances rose about $1.5 million while expenses increased, and auditors flagged one school purchasing procedure that specified a brand in a truck bid.
Amanda Hale, Hamblen County’s finance director, told the audit committee that the state comptroller released the county’s FY24–25 audit on March 11 and that the report carries an unmodified opinion with no material weaknesses. "The audit was released by the comptroller on March 11," Hale said.
Hale summarized the county’s finances: net revenues increased about $1.5 million year over year, the general fund balance grew from roughly $16 million to about $17.5 million, and unassigned fund balance was approximately $15.5 million. She said county expenses rose by about $2.8 million, driven in part by three county‑funded school resource officers, additional jail staff hired ahead of a new facility opening and higher inmate medical costs. Hale said the county maintains a conservative budgeting approach that estimates revenues low and expenses high.
The auditors found a single procurement issue in the school system. Hale said one sample bid for a truck specified a brand, which "according to state law, you can't specify a brand." The school system has amended its bid checklist to prohibit requesting brand names and has provided a corrective action plan included in the audit packet.
County audit staff recommended, as an administrative best practice, that Hamblen County consider a centralized accounting and purchasing system to reduce duplication between the county and the school system; Hale characterized that recommendation as advisory. Commissioners asked auditors about sampling depth and spot checks; auditors said they review invoices and timesheets and perform focused testing rather than auditing every single line item.
The audit packet and the school corrective action plan are available on the comptroller’s website and linked from the county’s site, Hale said. The committee did not take further action at the meeting.
