Published: 7/21/2022 - ARK - TCO


AFTER A SERIES OF EMPLOYEE RESIGNATIONS, ELIMINATION OF CITY POSITIONS, AND NUMEROUS REPORTED CONCERNS, THE TENNESSEE COMPTROLLER’S OFFICE PURSUED AN INVESTIGATION OF THE TOWN OF LYNNVILLE’S FINANCIAL OPERATIONS. THE INVESTIGATION TURNED UP NUMEROUS SERIOUS FINANCIAL CONCERNS. IN 2020, SEVERAL EMPLOYEES HAD RESIGNED AND THE TOWN VOTED TO ELIMINATE THE TOWN RECORDER POSITION IN AUGUST AND ASSIGNED THOSE DUTIES TO THE WATER DEPARTMENT MANAGER - WITHOUT PROPER ACCOUNTING TRAINING OR ANY OVERSIGHT. IN AUGUST OF 2021 THE WATER DEPARTMENT MANAGER RESIGNED. BY THAT TIME, ALL OTHER TOWN EMPLOYEES HAD RESIGNED. THE INVESTIGATION RETURNED THAT TOWN OFFICIALS FAILED TO ENSURE ANY OF THE TOWN RECORDERS DUTIES WERE PERFORMED FOR THE ENTIRE YEAR BETWEEN AUGUST ‘20 AND ’21.  COMBINED WITH THE LACK OF PROPER DOCUMENTATION MAINTENANCE - IT BECAME IMPOSSIBLE FOR THE TOWN’S AUDITOR TO PROVIDE OPINIONS ON THE FISCAL YEAR THAT ENDED IN JUNE OF ‘21. THE TOWN ALSO FAILED TO SUBMIT THE REQUIRED BUDGET TO THE COMPTROLLER’S OFFICE FOR FISCAL YEAR ’21-’22. THERE ARE FEW AND INCONSISTENT PERSONNEL AND PAYROLL RECORDS, THOUGH THE COMPTROLLER’S OFFICE SPECIFIED THEY COULD FIND NO EVIDENCE THAT ANY COMPENSATION PROVIDED WAS INAPPROPRIATE - JUST POORLY RECORDED.

THE TOWN OF LYNNVILLE ALSO MAINTAINED A PETTY CASH BOX CONTAINING INFORMAL, HANDWRITTEN LEDGERS WITH INCOMPLETE ACCOUNTING  AND IT WAS DETERMINED $217.10 WAS NOT ACCOUNTED FOR. TOWN PERSONNEL COULD NOT EXPLAIN THIS DISCREPANCY.  COMPTROLLER MUMPOWER SAID THAT “IT IS DISAPPOINTING TO SEE THAT IMPORTANT FINANCIAL FUNCTIONS WERE NEGLECTED FOR A SIGNIFICANT PERIOD OF TIME WITH THE LYNNVILLE TOWN GOVERNMENT. IT IS ULTIMATELY UP TO THE MAYOR AND BOARD OF ALDERMEN TO ENSURE THAT STATE LAWS AND TOWN POLICES ARE FOLLOWED, AND THAT ALL FINANCIAL TRANSACTIONS AND OTHER ACCOUNTING FUNCTIONS ARE PROPERLY DOCUMENTED AND RECORDED.” THE RESULTS OF THIS INVESTIGATION HAVE BEEN COMMUNICATED TO THE OFFICE OF THE DISTRICT ATTORNEY GENERAL OF THE 22ND JUDICIAL DISTRICT FOR FURTHER ACTION.  WKSR IS FOLLOWING THE STORY.