By CHRISTOPHER BUTLER

Officials throughout Tennessee abused or misspent $7.8 million of taxpayer money during December, according to documents that the state Comptroller’s Office released last month.

Comptrollers faulted 33 different municipalities or entities for items such as expenditures exceeding appropriations, deficits, lack of competitive bidding, official misconduct, and theft.

• Jackson County

• The General Fund had a deficit of $188,873.

• Expenditures exceeded appropriations in the Solid Waste/Sanitation Fund by $9,367; by $223,312 in the General Fund; and by $16,033 in the General Debt Service Fund.

• Town of Kimball

• The town’s Enterprise Fund operated at a loss of $45,718.

• Sequatchie County

• Competitive bids were not solicited for food purchased for the jail totaling $138,662, in violation of Tennessee law, which requires public advertisement and solicitation of competitive bids on purchases exceeding $10,000.

• Houston County

• The sheriff’s department had several missing firearms totaling $3,139.

• Bledsoe County

• Solid waste expenditures exceeded appropriations by $7,778.

• Expenditures exceeded appropriations by $188,981 in Highway and Bridge Maintenance and $1,374 in Employee Benefits.

• The School Federal Projects Fund had a cash overdraft of $25,821.

• Central Cafeteria Fund expenditures exceeded appropriations approved by the county commission in the Community Service major appropriation category by $7,312.

• Rutherford County

• Bid specifications for an equipment purchase exceeding $10,000 in cost applied to only one brand.

• City of Finger:

• Expenditures exceeded appropriations in the general government fund by $2,121.

•  Fentress County

• Appropriations for the Drug Control Fund exceeded available funding by $4,969.

• Expenditures exceeded appropriations approved by the County Commission in the Community Services major appropriation category of the General Purpose School Fund by $57,978.

• Signal Mountain

• Expenditures in the Solid Waste Department exceeded the budgeted amount by $14,176.

• Expenditures in the Recreation Department exceeded the amount budgeted by $7,855.

• Carroll County

• Highway/Public Works Fund expenditures exceeded appropriations approved by the County Commission in the Operation and Maintenance of Equipment and other charges major appropriation categories by $13,735, and $5,735, respectively.

• Gibson County Special School Fund

• There was a deficit fund balance in the following restricted fund accounts: After School ($1,519), Beta Club ($109), and Cheerleaders ($1,378).

• Gibson County Special School District

• The School’s Cafeteria Fund exceeded budgeted expenditures by $101,843.

• Franklin Special School District

• The restricted cheerleaders account balance at Freedom Middle School ended the year with a deficit of  $8,553.

• Lookout Mountain

• Expenditures in the General Fund exceeded the amount budgeted by $1,471.

• Bedford County

• The budget and subsequent amendments submitted to and approved by the County Commission for the Highway/Public Works Fund resulted in appropriations exceeding estimated available funding by $105,834.

• The budget and subsequent amendments submitted to and approved by the County Commission for the Solid Waste/Sanitation Fund resulted in appropriations exceeding estimated available funding by $70,476.

• Unicoi County

• Expenditures exceeded total appropriations in the General Debt Service Fund by $9,344.

• Sheriff David Kent Harris was indicted by the Unicoi County Grand Jury on six counts of official misconduct for having inmates perform labor on his property in July 2010, a criminal simulation for falsifying a memo requesting payment from the county for a vehicle that had been donated to the county, and theft for receiving $4,500 that belonged to the county. He was also indicted for attempted aggravated assault and tampering with evidence.

•  Dry Run Utility District

• The district manager’s wife worked for the utility district as a bookkeeper and was paid a salary of $8,400.

• City of Elizabethon

• The General Fund experienced a significant decline of approximately $2,485,000 in total cash, certificates of deposit and investments. The General Fund incurred a net loss of approximately $2,164,000. Also, the Water and Sewer Fund experienced a significant decline of approximately $310,000 in cash and cash equivalents, investments and certificates of deposit.

• The City reported a water loss percentage of 54 percent, which exceeds the excessive water loss percentage of 35 percent set by the State of Tennessee Utility Management Review Board.

• City of Kingsport

• For Fiscal Year 2011, the city’s water loss percentage (36.9 percent) exceeds the threshold for excessive water loss.

• Town of Farragut

• The Board of Mayor and Aldermen established a policy whereby all expenditures in excess of $10,000 must be formally approved by that body before the expenditure is made. Several expenditures were made without the approval of the Board of Mayor and Alderman.

• Correctional Alternatives, Inc.

• Expenditures for personnel benefits and taxes were overstated on expenditure reports submitted to the State of Tennessee Board of Probation and Parole by $7,936.

• Expenditures for supplies were overstated on expenditure reports submitted to BOPP by $6,000.

• In summary, the organization was over-reimbursed a net amount of $8,231.96.

• Henderson County

• Expenditures exceeded total appropriations approved by the County Commission in the Drug Control and General Purpose School funds by $20,265 and $600,493, respectively.

• Competitive bids were solicited through public advertisement for an armored car that was purchased for $249,169. The bid advertisement and specifications listed a particular brand and/or make/model, in violation of Tennessee law.

• Lewis County

• Expenditures exceeded appropriations in various funds by $361,430.

• The Road Superintendent and a Highway Department employee were indicted by the Lewis County Grand Jury. The superintendent was indicted on one count of unlawful disposal of hazardous waste, one count of theft of property under $500, two counts of theft of property over $1,000, one count of theft of property over $10,000, and five counts of official misconduct. The Highway Department employee was indicted on one county of unlawful disposal of hazardous waste.

• Anderson County

• Expenditures exceeded total appropriations approved by the County Commission in the Education Debt Service Fund by $45,425.

• County Mayor Rex Lunch resigned from office after being indicted by the Anderson County Grand Jury. He later pled guilty in the Criminal Court of Anderson County to one felony count of conflict of interest, one felony count of sales tax fraud, and six misdemeanor counts of sales tax fraud.

• Baxter, Tennessee

• Unaccounted for water was 41.6 percent

• Town of Jonesborough

• The town reported a water loss of 56.54 percent, which exceeds the excessive water loss standard of 35 percent set by the State of Tennessee Utility Management Review Board.

• City of Erin

• The city had 49.7 percent unaccounted for water.

• Chester County Schools — Activity Funds

• Expenditures exceeded revenue at the high school, Jacks Creek Elementary, and the junior high schools by a combined sum of $15,149.

• City of Jamestown

• Expenditures exceeded appropriations approved by the mayor and board of alderman in the major appropriation categories of city hall, police, recreation, general government, municipal airport, and debt service by $156,706.

• City of Norris

• During Fiscal Year 2011, the actual expenditures of the Solid Waste Fund exceeded the current year amended budget by $7,741.

• Town of Decaturville

• The Town of Decaturville’s Schedule of unaccounted for water indicates a water loss percentage in excess of 43 percent.

• City of Middleton

• The city did not require competitive bids for management services for administrative fees totaling $4,660 for a grant contract.

• The city did not obtain advertised competitive bids for the following expenditures: insurance paid to the Steve Frost Agency totaling $9,919 and water tank maintenance to Utility Service Company totaling $15,584. The city obtained various bids for medical insurance that listed a number of options. The city awarded the contract to Blue Cross Blue Shield and paid them a total of $83,012, however, the Board of Alderperson’s minutes did not reflect acceptance of this contract.

• Expenditures exceeded the budget in the General Fund, at a combined total of $1,386.

• The city paid relatives of the mayor $140 for repair of an air conditioner and $200 for two repair bills.

• Town of Scotts Hill

• The town had unaccounted for water at 39 percent

Christopher Butler is the editor of Tennessee Watchdog and the Director of Government Accountability for the Beacon Center of Tennessee. Contact him at chris@beacontn.org

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