AUDIT COMMITTEE MEETING MINUTES
3 FEBRUARY 2025
Chair Commissioner Evan Baddour opened the meeting asking for a motion on the January 2024 minutes. Motion to approve was made by Commissioner Erin Curry, seconded by Commissioner Matthew Hopkins, and was approved unanimously. No prayer or pledge was offered, having been provided in same day Public Services meeting.
The Chair then asked Financial Manager (FM) Beth Moore-Sumners to provide additional detail on the results from a previously provided Tennessee Comptroller audit for July 1, 2023 – June 30, 2024. She noted the audit was addressed in a 189-page document and asked the commissioners to review as well at their convenience and to direct the public to it as well. She said it included three findings, and was a “full blown” county audit. The first finding, for the Offices of Director of Schools and Finance Director in that the School Federal Projects Fund had a cash overdraft of $210,984 on June 30, 2024. The FM said this finding does not address an overdraft for the county, but rather addresses a procedural timing within the funding process. She stated further that she had discussed with the Comptroller Office prior to handling the transaction in this manner and was done to facilitate an end of year option in how to process the transaction. This finding included only the action of the FM and addressed only the Director of Schools’ Projects Fund. Both Commissioner David Wamble and Commissioner David Adams asked about the cost to the county with the County Executive (CE) noting no cost, a procedural finding.
The other two findings addressed the Director of Schools and the Office of Assessor of Property using a signature stamp on time sheets. The FM noted that none of three findings were a repeat finding; that all have prepared an action report and have taken the necessary actions to correct. Commissioner James Lathrop asked if a signature stamp was ever to be used, with the FM answering no. She further stated that sometimes a recommendation is made without a finding and that she will take the necessary actions on those as well. The CE mentioned that a lot of findings are forestalled due to the FM taking preventive measures, e.g., by calling the auditing staff.
A motion to accept the report, after the Chair asked if there were any public input, was made by Commissioner David Wamble, seconded by Commissioner Matthew Hopkins, and was approved unanimously. The CE noted this would be on the next full commission meeting, in keeping with the counties 3-Star designation.
A motion to adjourn was made by Commissioner David Wamble, seconded by Commissioner Matthew Hopkins, and was approved unanimously.
ATTENDEES: Members of the Committee – Chair Commissioner Evan Baddour, other Commissioners Carman Brown, Erin Curry, Matthew Hopkins, Matt Rubelsky, David Adams, David Wamble/ Other Commissioners in attendance – Rose Brown, Roger Reedy, Joyce Woodard, Annelle Guthrie, Gayle Jones, Joseph Sutton, Tracy Wilburn, James Lathrop, Terry Jones, Caleb Savage, Tim Risner, Judy Pruett/ Other in attendance County Executive Graham Stowe, Director of Schools, Vickie Beard, Financial Manager Beth Moore-Sumners and staff Shana Woodard, and public
