Tennessee Comptroller Office Released the Annual Financial Report for Madison County. The audit resulted in 13 findings and recommendations which auditors have reviewed with the county finance director and department heads.
A summary of the findings can be found on pages 7 and 8 of the report.
- Purchase orders issued after purchases were made.
- Expenditures exceeding appropriations.
- The Emergency Management Agency had deficiences in payroll procedures which call the entire payroll of a project manager into question.
- The director of EMA, Marty Clements, improperly used county assets.
Under the County Mayor's Office, Jimmy Harris, auditors had multiple findings in the Rabies Control Office:
- Receipts could not be determined.
- An estimated cash shortage of over $5,000 existed.
- Office of County Clerk, Fred Birmingham, had one finding of allegedly failing to process certain vehicle registrations.
- Office of Clerk and Master, Pam Carter, had on finding of $500 cash unaccounted.
CLICK HERE TO READ THE ENTIRE 2012 MADISON COUNTY AUDIT REPORT
Detailed findings are explained on pages 195 - 208 of the 210 page report.