A recent annual audit report of Cheatham County published by the Tennessee Comptrollers’ Office found a total of seven audit findings, four of which are related to the Cheatham County School District.
NEW AUDIT: Cheatham County Audit Identifies Fraudulent School Department Fuel Charges. Director of Schools also received bonus without board approval. @CCBOE Read more: https://t.co/ZHpkMaTLrM pic.twitter.com/Os7SAurJQ3
— TN Comptroller (@TNCOT) January 17, 2023
The Cheatham County School District’s transportation department misused fuel cards, according to auditors from the Comptroller’s Office. As of January 14, 2022, the district’s fleet card management company had reimbursed $30,015.42 for the fraudulent charges totaling $59,788.95. The district lost $29,774 as a result of the school department’s “failure to have written policies and procedures regarding the use of fuel cards,” the comptroller’s office reports
Additionally, federal grant funds were used to pay a $9,000 bonus to the Cheatham County director of schools. The director’s bonus, although meeting federal documentation requirements, was not officially approved by the Cheatham County School Board, which meant their income exceeded her employment contract, the comptroller’s office further reports.
In addition to the misuse of fuel cards and the unapproved federal grant fund bonus, comptroller auditors found that, “material audit adjustments were required for proper financial statement presentation” within the school district.
The last finding pertaining to the school district, according to the comptroller’s office, was that “the school department did not maintain adequate controls over its capital assets records.”
Aside from the school district, comptroller auditors found two complications within the county’s mayor’s office and one complication regarding the county’s building and codes office.
Within the mayor’s office, auditors found “official pre numbered receipts were not issued for all collections at the ambulance service” and “duties were not segregated adequately.”
The last of the seven findings within the comptroller’s report was “deficiencies in computer system backup procedures” within the county’s building and codes office.
“For many years our office has recommended that Cheatham County adopt a central system of accounting, budgeting, and purchasing,” Comptroller Jason Mumpower said in a statement. “This is a best practice that would centralize the funds administered by the county mayor, road superintendent, and school department under one office. We believe this would significantly improve accountability and the quality of services provided to the citizens of Cheatham County.”
Each of the seven findings have been “reviewed with Cheatham County management,” according to the comptroller’s office.
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Kaitlin Housler is a reporter at The Tennessee Star and The Star News Network.
Photo “Jason Mumpower” by Tennessee Comptroller of the Treasury. Background Photo “Classroom” by Pixabay.
