The Division of Local Government Audit has released the Annual Financial Report of DeKalb County for the year ended June 30, 2012.
Basic financial statements of DeKalb County have been audited by the state.
The audit resulted in fourteen findings and recommendations, which have been reviewed with DeKalb County management. Detailed findings, recommendations, and management’s response are included in the Single Audit section of this report
(CLICK THE LINK BELOW TO VIEW DEKALB COUNTY AUDIT REPORT. READ FINDINGS ON PAGES 159-169)http://www.comptroller.tn.gov/repository/CA/2012/DeKalbAFR.pdf
The following are summaries of the audit findings
Office of County Mayor:
The Solid Waste Disposal Fund required material audit adjustments for proper financial statement presentation.
The Solid Waste Disposal Fund had a deficit in unrestricted net assets.
Food for the jail was not bid in compliance with state statutes.
Office of Road Supervisor:
The office did not maintain adequate controls over consumable assets
The office had deficiencies in payroll procedures
A property owner erected a gate on a county road
The Highway Department performed work and provided materials on roads to private cemeteries without authorization. (SEE LOCAL NEWS FOR RESPONSE FROM ROAD SUPERVISOR KENNY EDGE)
Office of the Director of Schools
The School Federal Projects Fund had a cash overdraft of $96,023 at June 30, 2012 (SEE LOCAL NEWS FOR RESPONSE FROM DIRECTOR MARK WILLOUGHBY)
Office of Trustee
Excess fees were not reported and paid to the county in compliance with state statute
Offices of Circuit, General Sessions, and Juvenile Courts Clerk, and Register
Multiple employees operated from the same cash drawer
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 new construction
DeKalb County
DeKalb County has a material recurring audit finding
Offices of Road Supervisor, Trustee, Register, and Sheriff
Duties were not segregated adequately
Best Practice
DeKalb County does not have a central system of accounting and budgeting. The Division of Local Government Audit strongly believes that a central system of accounting and budgeting is a best practice 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 DeKalb County.
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