Former Tarpley Shop Utility District General Manager Charged with Theft, Official Misconduct

Tennessee Comptroller Jason Mumpower

The Tarpley Shop Utility District general manager was charged with theft and official misconduct after an investigation from the Tennessee Comptroller’s Office found he made nearly $8,000 of personal purchases with district funds, nearly $10,000 in questionable purchases and more than $25,000 in questionable fuel purchases were made with the funds.

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Tennessee Public School Teacher, Principal Indicted as Investigators Claim They Stole Thousands with Falsified Time Sheets

Scotts Hill Elementary

A public school principal and teacher in Henderson County were criminally indicted by a grand jury after investigators claimed they falsified hours work to pay out nearly $8,000 in wages and benefits for hours that were never worked.

The Tennessee Comptroller’s Office announced on Thursday that their investigation into Scotts Hill Elementary School principal Brian Lane and teacher Tiffany Koelsch, who they claim conspired to pay Koelsch “$7,988.50 in wages and benefits that she did not earn,” led to criminal indictments.

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Tennessee Comptroller ‘Fixes Mistakes’ by Shelby County Clerk’s Office in Just Three Weeks

Jason Mumpower and Wanda Halbert

The Tennessee Comptroller’s Office announced on Thursday that it resolved a number of “mistakes” made by Shelby County Clerk Wanda Halbert just three weeks after beginning an audit.

In February, Tennessee Comptroller Jason Mumpower announced a “deep concern and lack of confidence” in Halbert’s office after she failed to submit regular revenue reports for the county, and said auditors with his office would seek to remedy the failures allegedly caused by “incompetence and willful neglect” by Halbert.

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Tennessee Comptroller to Audit Shelby County, Expresses ‘Lack of Confidence’ over ‘Willful Neglect’ by County Clerk

Halbert Mumpower

Tennessee Comptroller Jason Mumpower announced an audit of Shelby County due to the alleged “incompetence and willful neglect” of the county by Shelby County Clerk Wanda Halbert.

Mumpower announced his intention in a letter to Mayor Lee Harris and the Shelby County Commission, expressing “deep concern and lack of confidence” in Halbert’s office.

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Tennessee Comptroller Claims Nashville Nonprofit Misspent over 10 Percent of State Grant, Including $29,000 to Executive Director

Curtis Bryant

The Tennessee Comptroller’s Office published a report on Tuesday asserting a Nashville nonprofit misspent over $40,000 from a state grant, with the majority of the diverted money allegedly going to the group’s executive director or the church where he is a pastor. The office referred the matter to Davidson County District Attorney Glenn Funk.

According to the investigators in a press release, the Successful Survivors nonprofit that claims to assist individuals with mental illness and substance abuse issues received $299,670 in grant funds from the Tennessee Department of Mental Health and Substance Abuse Services (MHSAS) to purchase and renovate a Nashville home for use as a “rehabilitation house.”

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Audit Finds Tennessee Prisons Remain Understaffed, Face High Attrition

A 206-page audit of public and private prisons in Tennessee was released last week, revealing both state and private facilities in the state remain understaffed and face high employee attrition rates while struggling to offer sufficient beds and services for inmates.

The audit, conducted by the Tennessee Comptroller’s Office, found that the Tennessee Department of Corrections (TDOC) “has taken action to address critical staffing shortages,” but warned both TDOC and CoreCivic, which manages private prisons in Tennessee, “are facing an ongoing and deeply rooted challenge of attrition within their ranks.”

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Tennessee Comptroller’s Office Releases Updated Data on K-12 Education

The Tennessee Comptrollers Office released last week updated interactive online maps and dashboards related to the state and K-12 education. The dashboards and maps allow citizens to access information on both private and public schools for the 2021-2022 school year.

Included are data on teacher salaries, student enrollment, educational attainment, school building quality, and state and local funding available for Tennessee’s public schools and school districts.

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Audit: Hall Medical Clinic in Waynesboro Received $300K in Excess TennCare Payments

A recently released audit shows the Hall Medical Clinic in Waynesboro received more than $300,000 in TennCare funding payments due to underreporting the payments the clinic received.

In an audit conducted by the Tennessee Comptroller’s Office, the clinic was found to have not reported $621,775 in payments and 2,340 TennCare visits to the clinic between 2017 and 2021.

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Audit Finds Dyer County Schools Gave Unauthorized Bonuses to Administrators

An audit from the Tennessee Comptroller’s Office found that Dyer County Schools gave more than $60,000 in ineligible bonuses to administrators out of federal COVID-19 grant funds.

The school district had received a $1,021,467 Epidemiology and Laboratory Capacity for Infectious Diseases Grant that was part of federal American Rescue Plan Act funds that passed through the Tennessee Department of Education.

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Report: Director Misappropriated More than $1 Million in Public Funds Before Her Death

The former director of a county communications district misappropriated more than $1 million in funds over nearly 10 years according to a new investigative report from the Tennessee Comptroller’s Office.

Kelly Taylor is accused of sending 305 false invoices, forging the signatures of board members, and forging signature endorsements of vendors to cash checks in her role with the Meigs County Communication District. She was 45 when she died Feb. 21, 2021. No criminal charges will be pursued.

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Tennessee’s Redistricting Changes Illustrated in New Online Dashboard

Tennessee residents can now go online to see how the 2021-2022 redistricting process impacts them.

Members of the Tennessee Comptroller’s Office have created a new online dashboard called Tennessee District Lookup that shows which addresses in the state are now assigned to which legislative district.

The new dashboard updates the public on legislative district information for county commissions, the U.S. Congress, and both houses of the Tennessee General Assembly.

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California Woman Caught Allegedly Stealing from Tennessee Library, Tennessee Comptroller Says

The Tennessee Comptroller Office released a statement last week alleging a California woman was stealing money from a Tennessee Library.  The state’s comptroller’s audit determined that Shekinah Edwards stole $32,366.89 from the Elma Ross Public Library in Haywood County by issuing fraudulent checks addressed to herself. The allegations were referred to a Haywood County Grand Jury, who returned an indictment in November against Edwards of one count of theft of over $10,000.

From May 22, 2020, through July 10, 2020, the Comptroller’s office alleges, Edwards issued herself 14 checks with the forged signatures of the library officials. The fraudulent checks were discovered in July 2020, when the library director was reconciling the library’s bank account and realized the font on the checks was not the same as the checks routinely issued by the library.

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Tennessee Comptroller’s Office Launches COVID-19 Exemption Site for Businesses Wanting to Impose Vaccine Mandates Despite Statewide Legislation

On Monday, the Tennessee Comptroller’s Office announced in a press release that it has launched a new webpage that will allow Tennessee businesses, governmental entities, or schools to seek an exemption from a new law that prohibits Tennessee businesses from imposing vaccine mandates.

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Two Taxpayer-Funded Feeding Sites Not Feeding Children, Tennessee Officials Say

Open Door, Inc. and Alumni Music, Inc., both based in Shelby County, have been determined to not be using their federal Summer Food Service Program (SFSP) funds to provide meals to children, the Tennessee Comptroller’s Office asserted Wednesday.

A probe was conducted cooperatively by the Comptroller of the Treasury and the Tennessee Department of Human Services (DHS) during summer 2020 to ascertain what nourishment the two companies were providing to minors. 

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Former Knox County Court Clerk Pleads Guilty to Theft

A former employee of the Knox County General Sessions Court Clerk’s office has pled guilty to theft of more than $1,000 after an investigation by the Tennessee comptroller’s office.

The comptroller investigation revealed former deputy clerk Steve Harmon stole at least $6,577 from the office between January and October 2019. Harmon was placed on administrative leave in October 2019 and was fired in November 2020.

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Former Knoxville Utilities Board Employees Paid More Than $10K for Time They Did Not Work

Two former employees of the Knoxville Utilities Board (KUB) collected more than $10,500 in pay for hours they did not work between 2016 and 2019, an investigation by the Tennessee Comptroller’s office found.

Utilities board officials reported questionable compensation of two employees – an engineering associate and a student worker – prompting an investigation by the state comptroller.

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Audit: Dickson County Sheriff’s Office Lost $2,000

Members of the Dickson County Sheriff’s Office lost $2,000, according to an audit Tennessee Comptrollers recently released. The sheriff’s office collects various payments and fees, including child support payments. “On June 13, 2017, the Sheriff’s Office was contacted by a child support attorney with the Twenty- third Judicial District inquiring why a $2,000 child support payment that was made by an inmate at the jail had never been submitted to the State of Tennessee,” Comptrollers wrote. “Upon investigation, department personnel determined $2,000 in cash was receipted in the jail on May 9, 2016. The cash was signed-out to be delivered to the sheriff’s administrative office for deposit into the bank; however, the payment was never received by the administrative office. On July 21, 2017, a $2,000 check was issued from the county’s General Fund to replace the $2,000 child support payment of the former inmate. As of the date of this report, the $2,000 shortage has not been recovered, nor have any criminal charges been filed.” Department personnel learned of the shortage on June 13, 2017. They did not file a Fraud Reporting Form with the Comptroller’s Office until May 21, 2018 and that went against state law, the audit…

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Comptroller Pulls Back Curtain Behind UT Knoxville’s Sex Week Programs

The University of Tennessee at Knoxville is facing the music over the controversial event known as Sex Week, with the Tennessee Comptroller’s Office sending a report to legislators pointing out that very few students attend the university-supported program. A copy of the report by the Comptroller’s Office of Research and Education Accountability is available here. The report was given to the Senate Education Committee Wednesday. Legislative leadership requested a review of the week-long event which has been held at UTK each spring since 2013. The event is organized by Sexual Empowerment and Awareness at Tennessee (SEAT), a registered student organization (RSO). A 2017 story by The Tennessee Star revealed the titles of some of the Sex Week classes, such as “Having an Affair With Yourself.” The names go downhill from there. According to the Comptroller, SEAT’s membership is less than one-tenth of 1 percent of UTK’s enrollment, and has refused administrators’ requests to “tone it down.” The Comptroller’s Office says: • SEAT is one of about 600 RSOs at UTK, all of which are eligible to request student activity fee funding. In four of the past five years, SEAT received the highest allocation of student activity fee funds, including about…

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Auditors Scold Tennessee School System for Conflict of Interest

The Robertson County School System paid a business more than $100,000 for services, even though that business employed a school board member, according to an audit Tennessee Comptrollers released Thursday. That, auditors said, is a conflict of interest and goes against Tennessee law. Comptrollers did not name the school board member in their audit. “During the year, the School Department made payments totaling $105,160 to American Paper and Twine Company, the employer of a school board member,” Comptrollers wrote. According to Tennessee law, “members of the board of education…shall not be financially interested or have any personal beneficial interest, either directly or indirectly, in the purchase of any supplies, materials, equipment, or contractual services for the county.” Robertson County School System spokesman Jim Bellis told The Tennessee Star Thursday he was unfamiliar with that audit finding and had no comment. The school system’s financial coordinator, unnamed in the audit, issued a written response to Comptrollers and said the school system “will terminate the contract and bid with American Paper and Twine.” “We will seek another company from which to purchase expendable supplies for the 2018-19 fiscal year,” the financial coordinator said. As reported, this is not the first time taxpayers…

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Audit: Cumberland Elementary PTO President Stole Nearly $18,000

The former president of Cumberland Elementary School’s Parent Teacher Organization in Nashville stole nearly $18,000 from the school, according to a new audit from the Tennessee Comptrollers’ Office. This year the Davidson County Grand Jury indicted that man, LaRon Bridgeforth, on one count of theft over $10,000, auditors wrote. “The investigation began after the Metro Nashville Public Schools audit department reported questionable transactions in the PTO bank records. After the discovery of these transactions, Cumberland Elementary PTO operations were suspended,” according to a press release from the Comptrollers’ Office. Bridgeforth, auditors went on to say, stole at least $17,724.80 over a two-year period beginning in October 2014. “The majority of the cash ($17,025) was withdrawn from the PTO bank account and kept by Bridgeforth for his personal use. In one instance, he withdrew $1,000 while vacationing with his family in Florida,” the audit said. “Bridgeforth also used nearly $700 of the PTO’s money to purchase at least two gift cards. These gift cards were also used for his personal benefit.” In a statement Tennessee Comptroller Justin Wilson said state law requires school support organizations, such as PTOs, safeguard its finances. “In this situation, more oversight was needed,” Wilson said. “This…

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Sullivan County Official Stole Nearly $16,000, Audit Says

The former director of the Sullivan County Emergency Communications District stole district funds totaling nearly $17,000, according to an audit Tennessee Comptrollers released this week. This month a Sullivan County Grand Jury indicted that man, Isaac Lowry, on one count of theft over $10,000, according to a press release from Comptrollers. The communications district provides enhanced 911 emergency telephone service for the Sullivan County area. The district’s board of directors asked members of the Comptroller’s Office to investigate, according to the press release. “Investigators determined that Lowry stole district funds totaling at least $16,856 when he redeemed a whole life insurance policy which had been paid using district funds,” Comptrollers wrote. “In August 2017, the board passed a motion to have Lowry either surrender the policy or compensate the district for the value of (the) policy. Instead, Lowry told investigators he redeemed the insurance policy for its cash value and placed the proceeds in an investment for himself.” Those weren’t the only irregularities Comptrollers reported. Vacation and sick leave balances for three current employees and the former director were improperly inflated, Comptrollers wrote. “As of October 2017, these balances were inflated by a total of 2,272 hours, or 284 days,…

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Tennessee Comptrollers’ Office Made Fewer Audit Findings in FY 2017

Members of the Tennessee Comptrollers’ Office say they had far fewer city and county audit findings in Fiscal Year 2017 than they did the previous fiscal year. This has gone on for the past few years, said John Dunn, spokesman for the Tennessee Comptrollers’ Office. “For example, in FY 2016, we had 383 audit findings spread across the 90 Tennessee counties that are directly audited by the Comptroller’s Office (an average of 4.26 per county),” Dunn said. “In FY 2017 we had 338 findings in those same 90 counties (an average of 3.76 per county). The trend in declining audit findings has been consistent for several years in a row.” Dunn told The Tennessee Star he and other Comptroller officials credit auditors and investigators for finding problems. But Dunn also said he credits programs such as MTAS’ Certified Municipal Finance Officer program and CTAS’ Certified County Finance Officer program, which help to develop competent finance officials in Tennessee’s cities and counties. “Additionally, the legislature passed Public Chapter 112 in 2015 which required all local governments to establish and maintain internal controls to safeguard public funds and property,” Dunn said. Tennessee Comptrollers still, however, do find examples of waste, fraud, and…

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Audit: Perry County Rescue Squad May Have Misspent $60,000

The director of the Perry County Rescue Squad may have received more than $60,000 in pay to which he wasn’t entitled, according to a new audit from the Tennessee Comptrollers’ Office. According to the audit, the director, whose named Comptrollers did not mention, got a lot more than his regular 40 hour per week salary. No one at the Perry County Mayor’s Office respond to The Tennessee Star’s repeated requests for comment. Comptrollers, however, had plenty to say in their report. “Although the Perry County Commission authorized the director to collect payment for any hours over 40 that he worked, records were insufficient to determine if he worked all of the hours he reported, and the director’s hours were not reviewed or approved by the county mayor prior to payment,” according to the audit. The director collected this extra money between 2015 and 2017. During this time, he said he worked on average an additional 53.2 hours per week for total payments of $30,475.75, the audit said. The 40-hours per week for his salaried position and the average of 53.2 hours per week of additional time, auditors wrote, equaled more than two full-time jobs — or 93.2 hours. “Investigators were…

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Scott County Official Denies Stealing From Taxpayers, Despite Report

The manager for the Scott County Airport doesn’t work all the hours he’s supposed to, and county taxpayers get shortchanged as a result, according to a new audit from the Tennessee Comptrollers’ Office. Scott County Airport Director Hank Duvall, however, told The Tennessee Star the report about him is false. “It is kind of a scary situation for me. It is also kind of embarrassing, because I hate to bring this sort of spotlight on the airport,” Duvall said, adding Comptrollers wouldn’t have gotten involved without someone complaining to them. “I think someone might have a vendetta against me, but I don’t know who.” The Scott County Airport is in Oneida, in northeast Tennessee. The Scott County Commission oversees an airport authority.  Duvall answers to that authority, according to the audit. In their report, auditors questioned whether Duvall works at the airport full time. They said he did not consistently clock in between October 26, 2016 through December 19 of last year. County officials later made Duvall’s position a salaried one. After that, Comptrollers said he did not record his hours worked. “A review of airport operational hours, employee work schedules, and interviews with airport staff and the board chairman…

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Report: Government Workers in Tennessee Steal Millions

Tennessee Capital building

Local governments in Tennessee are short more than $3.75 million of taxpayer money they’re supposed to already have in their coffers, according to two new reports from the Tennessee Comptrollers’ Office. That’s because too many local government employees are stealing the money you worked so hard for — and they’re spending it on themselves, Comptrollers said in two new reports. The reports detail money that went missing during the most recent fiscal years.  One report profiled how much money went missing from local county governments — more than $971,000. Another report detailed cash shortages and other thefts for other local government entities, including internal school funds, utility districts, housing authorities, and nonprofits. For that, Comptrollers said there was a shortage of more than $2.7 million. Combined, both reports detail about 50 examples of government waste, fraud, and abuse in Tennessee. Among only a few of the examples: • An employee in the Bradley County Mayor’s Office, according to Comptrollers, paid fictitious persons for contracted services. That employee used that money, more than $15,000, for personal gain. • The Cocke County Office of Clerk and Master had a cash shortage of more than $101,000 due to theft and conversion of office…

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Audit Blasts Tennessee State Veterans’ Home As Unsafe

The folks who run the Tennessee State Veterans’ Home and its four facilities didn’t do enough background checks before hiring staff members, according to a new report from the Tennessee Comptrollers’ office. They also didn’t do enough to address residents’ complaints, and they failed to report illegal conduct at the facility, auditors went on to say. These were among only a few of the findings Comptrollers reported in a lengthy and detailed audit. The TSVH have four locations for veterans in Clarksville, Humboldt, Knoxville, and Murfreesboro. In an email, TSVH Executive Director Ed Harries told The Tennessee Star he and other administrators have an action plan to do better. Regardless, Comptrollers said there is a lot of room for improvement. “Our audit work revealed that during the period January 1, 2015, through June 1, 2018, Tennessee State Veterans’ Homes Board management did not notify our office of at least three instances of possible unlawful conduct regarding administrative matters in a reasonable amount of time,” Comptrollers wrote. Auditors, though, did not specify what types of illegal conduct took place. TSVH officials also did not check all employees for criminal backgrounds. They did not check them for abuse registry or sex offender…

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Newspaper: Tennessee Comptroller Joins Mayor Megan Barry Investigation

State auditors are investigating Nashville Mayor Megan Barry’s affair with her chief bodyguard, a media outlet reports. The Tennessee Comptroller of the Treasury is working with the Tennessee Bureau of Investigation on looking into Barry’s and Sgt. Rob Forrest’s affair, according to a story published by The Tennessean. The newspaper did not disclose its sources. The office investigates potential instances of misconduct by public officials and government bodies. If true, the comptroller’s involvement would make it at least the fourth government agency to investigate the years-long affair, the newspaper reports. One other investigating agency includes a special Metro Council committee, the likes of which has not been seen since 1974 during a land rezoning bribery scandal involving former council members. Comptroller’s office spokesman John Dunn told The Tennessean “alleged or suspected misuse of public dollars is something that the Comptroller’s office has the authority to investigate” but did not give additional comment. Barry’s lawyer, Jerry Martin, has asked that District Attorney Glenn Funk recuse himself from the investigation, citing an alleged conflict of interest. In other news, NewsChannel 5 reported that a white SUV Forrest used to drive Barry around made numerous early morning visits to Nashville City Cemetery. The…

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Two Former Lauderdale County School System Employees Charged With Theft For Collecting Pay After Employment Ended

Two former employees of the Lauderdale County Department of Education continued to be compensated after their employment with the school system ended, a report from the Tennessee Comptroller’s Office has found. Both have been indicted on theft charges. The school system is in Ripley in West Tennessee. “It’s important that government entities follow a clear process whenever there is a separation of employment,” said Comptroller Justin P. Wilson in a news release Monday. “All timesheets should also be reviewed to ensure they support payroll.” Educational assistant Devyln Green ended her employment in May 2014, but auditors found that she continued to receive direct deposits to her personal bank account until December 2016, according to the news release. As a result, she received salary overpayments totaling $33,511. The school system also paid the employer portion of her Social Security and Medicare totaling $2,564 and contributed $1,770 to the state’s retirement system on her behalf. Bus driver Milton Waller ended his employment with Lauderdale County in October 2016, but continued to receive direct deposits totaling $4,459 through mid-February. The school system also paid the employer portion of Waller’s Social Security and Medicare totaling $341. The director of schools first disclosed the payments…

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PTO Treasurer in Giles County Indicted on Charges of Stealing Funds

An investigation by the Tennessee Comptroller’s Office has led to the indictment of Amanda McMilin, the former treasurer of the Richland Elementary School Parent Teachers Organization (PTO) in Giles County. Investigators determined that McMilin stole at least $5,649 from the PTO by keeping cash that was collected during fundraisers. These activities included a fall festival, t-shirt, sweatshirt, and candy-gram sales; a bake sale; and concession operations. McMilin failed to deposit the cash collected for many of these fundraisers into the PTO bank account. In fact, investigators discovered that McMilin did not deposit any cash into the PTO account from July 2015 through November 2015. McMilin admitted to investigators that she took money from the PTO and used it to pay her personal expenses. She resigned her position as treasurer in January 2016 after she was confronted about the missing funds by PTO and school officials. In April 2017, Amanda McMilin was indicted by the Giles County Grand Jury on one count of theft over $2,500. “While it may be tempting to let a PTO treasurer handle all money matters, it greatly enhances the possibility of theft,” said Comptroller Justin P. Wilson. “PTO’s must ensure there is oversight. The simple act…

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