The State of Tennessee Comptroller of the Treastury, Department of Audit, recently released the annual Local Government Audit on Macon County government offices.

This audit applies to the year ended June 30, 2012. A PDF file containing the complete report was provided to the county mayor, supervisor of roads, and director of schools. Citizens may obtain a copy of the PDF file from one of the officials noted above. Also, this report is available for inspection at www.comptroller.tn.gov.

Audit Highlights:

Audit resulted in 15 findings and recommendations, which we have reviewed with Macon County management.

Findings

OFFICE OF THE COUNTY MAYOR

The Public Library Fund was not maintained in accordance with generally accepted accounting principles and state statute.

The county paid several employees overtime using incorrect hourly rates.

The Codes Enforcement Office did not have adequate controls for its computer application.

OFFICE OF SUPERVISOR OF ROADS

A county road list was not submitted to the County Commission for approval.

OFFICE OF DIRECTOR OF SCHOOLS

Expenditures exceeded appropriations in the Food Service major appropriation category.

OFFICE OF CIRCUIT, GENERAL SESSIONS, AND JUVENILE COURTS CLERK

Deficiencies were noted in the maintenance of accounting records.

OFFICE OF REGISTER

The office maintained a duplicate set of accounting records.

OFFICE OF SHERIFF

Deficiencies were noted in the maintenance of accounting records.

The office did not give priority for the commissary operation to blind vendors of the state Department of Human Services.

The office had deficiencies in the operation of a commissary.

The Sheriff did not obtain a letter of agreement or court decree to authorize deputy hires.

OFFICE OF ASSESSOR OF PROPERTY

New owners of Greenbelt properties were not required to file a new application for agricultural property.

The assessor did not prorate some new construction.

OFFICES OF COUNTY MAYOR; SUPERVISOR OF ROADS; COUNTY CLERK; CIRCUIT, GENERAL SESSIONS, AND JUVENILE COURTS CLERK; REGISTER; AND SHERIFF

Duties were not segregated adequately.

OFFICES OF COUNTY CLERK AND REGISTER

Multiple employees operated from the same cash drawer.

Best Practices

The Division of Local Government Audit strongly believes that the items noted below are best practices that should be adopted by the governing body as a means of significantly improving accountability and the quality of services provided to the citizens of Macon County.

Macon County should adopt a central system of accounting budgeting, and purchasing.

Macon County should establish an Audit Committee.