January 15th , 2014 10:00 am Leave a comment

Comptroller’s audit cites series of county issues


Timing, it’s said, is everything.

Local officials might agree after an annual state audit found a series of issues with Carter County’s finances, which local officials said in many cases were matters of “timing.”

In its annual audit, released to the public on Monday, the Comptroller of the Treasury documented nine findings in Carter County for the 2012-2013 fiscal year.

Four of the findings came out of the office of the Circuit and General Sessions Courts Clerk, and the audit pointed out that one of those had been noted for three consecutive years.

That finding was that “Execution docket trial balances did not reconcile with general ledger accounts.” The notification of the audit’s release commented on that finding, saying “The recurring nature of the above-noted finding indicates that management is either unwilling or unable to address the deficiency.”

However, Lisa Light, the office’s bookeeper, said while the audit reflects the same 2-year-old finding, there has been improvement since it was first discovered in 2011.

Management’s response to the finding noted that “As of October 1, 2013, the current unreconciled total for Circuit Court is $122,347 and General Sessions is $90,784.”

“The current totals have reduced $166,660 by last year’s total,” Light said. “That right there is a major chunk.”

Light was still in the process of correcting the finding cited in the past two audits when the 2013 audit was being conducted.

“This was a timing issue,” she said.

Timing was also an issue for auditors regarding invested funds.

A finding was cited in the audit about the office not complying with a judge’s order to invest funds.

To see the rest of this story, log on to the Elizabethton Star’s e-edition or pick up a copy of our award-winning print edition, available through subscriptions, in boxes and at vendors throughout Carter and Johnson counties. The e-edition is free to subscribers. Others may pay a daily, weekly or monthly fee to access the e-edition.


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