Tuesday, January 14, 2020

Cocke County Audit
The Tennessee Comptroller of the Treasury on Monday released the annual Cocke County audit. It includes four findings for the Offices of County Mayor and Director of Accounts and Budgets; ♦ The accounting records for various funds had not been maintained properly. ♦ A tax deposit due to the Internal Revenue Service was not reported timely resulting in the assessment of interest and penalty totaling $32,236. ♦ Expenditures exceeded appropriations. ♦ The office did not implement adequate controls to protect its information resources. In response Mayor Crystal Ottinger and Director of Finance Heather McGaha,CPA told the auditors that McGaha has discussed the importance of making proper and timely remittances with payroll employees, and will create accounts to review payments each quarter. McGaha also will ensure that expenditures are held within appropriations and proper budget amendments are made when needed. The software company has been contacted concerning the deficiency, and controls have been implemented to protect information resources. During the Monday evening meeting of the Cocke County Finance Committee, Commissioner Forest Clevenger asked Mayor Ottinger why the IRS assessment was not reported to the county legislative body and the public prior to the release of the state audit. In response, the mayor said a mistake was made, and she asked the IRS to waive the penalty but when the request was rejected, the penalty was paid. The mayor added that "the employee was written up and some procedures have been changed."

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Tuesday, July 07, 2020

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