Tennessee Comptroller of The Treasury last week released the 2014 Cannon County Annual Financial Report. In it, there were only five findings from the yearly audit. Most of those findings have already been answered. One state finding showed that Cannon County does not require all eligible employees to participate in the Tennessee Consolidated Retirement System. According to the audit, payroll records showed that 16 County Sheriff employees and 1 Election Commission member appeared to be eligible but were not enrolled in the mandatory system. That issue has been corrected as of the September 19th payroll to show that all full time employees are now enrolled in the system. Another finding showed that expenditures had exceeded appropriations in the “other public safety” line item in the County General Fund by $7,695.00. Records from the County Executive’s office showed that an amendment had been presented to the Cannon County Commission in June related to an $8,272 Homeland Security Grant but had not been approved by the Commission. The grant was to purchase thermal imaging machines for the County Sheriff’s Department.
Third audit finding had that multiple employees operated from the same cash drawer in the office of the County Clerk. That particular finding has been reported more than once in the past few years.
The fourth and fifth findings had to deal with the office of the County Clerk and Master. Back on June 5th, the office deposited $1200 to the office bank account, but did not receipt the transaction until July when requested by the State Auditors. Findings also showed that out of 30 deposits made to the office bank account during the fiscal year, none of those collections were made within 3 days upon receipt. It is important to note that no fraud findings were made in conjunction with this error and all monies have been accounted for just not properly deposited within the 3 day time period as required by the State.
