Lawrence County's 2015-16 audit report

Because taxpayers have to trust local, state, and federal government to spend their hard-earned money wisely, it’s extremely important that the day-to-day handling of that money is done right.

Government has a huge responsibility to not only provide the services we need, but to account for our money in the most meticulous way possible.

To make sure that’s happening on the local level, the State of Tennessee audits every county each year.

Lawrence County’s 2015-16 audit report had zero findings – a perfect score.

“The audit of Lawrence County revealed a strong system that allows for accurate financial reporting and clear checks and balances that help protect taxpayer money,” stated a press release from Justin P. Wilson, Tennessee Comptroller of the Treasury. “Lawrence County residents should be encouraged that county leaders and elected officials are taking their responsibility seriously.”

I am extremely proud of the hard work that earned our perfect score. One reason for our success is that every county department implemented an internal controls system in fiscal year 2016, designed to prevent fraud and increase accountability. Of course, I can’t say enough good things about our Budget Office and our Budget Director, Teresa Purcell, whose dedication and integrity are at the heart of this achievement.

She agrees it’s a big job. “With millions of dollars and dozens of departments contained within Lawrence County government, keeping track of every receipt and expense is a substantial task,” Purcell said in an official comment on the audit score. “Our County Executive and County Commission have established a culture of honesty, ethical business practices and good governance.”

Purcell went on to explain that it is her responsibility to make sure all the checks and balances are in place to protect taxpayers’ money.

“Some might wonder why it matters that our records are spotless, but a successful audit has a real impact on taxpayers. The more impeccable our records, the easier it is to provide services and to obtain funding in times of need.” Lawrence County is ranked A-1 by Moody’s Investors Service.

Lawrence, Bedford and Unicoi counties were the only three out of 95 counties in Tennessee that earned a perfect score.

“A clean audit report is a strong indicator of good government,” Comptroller Wilson said. “Lawrence County can now claim to have one of the strongest county governments in Tennessee. I’d like to congratulate county leaders and employees for this accomplishment.”

Because problems came to light this year in our Fire & Rescue operation, the County Commission and I asked Purcell to add its financial oversight to her list of responsibilities.

Lawrence County Fire & Rescue receives quarterly payments from Lawrence County government that this year will total $312,500. Fire & Rescue divides these funds among our 13 volunteer fire departments, with three departments a year (on a rotating basis) receiving an additional $10,000 for debt reduction.

Purcell has developed a system of internal controls for Fire & Rescue and the 13 departments that require all to submit their bank statements and cancelled checks to her. If a problem is found in any of those reports, no quarterly check from the county will be written.

When she reviews the cancelled checks, she makes sure there are two signatures on each and that the handwriting is consistent; that none are written for “cash”; there is a reason for the payment noted on the “memo” line; and that it is made out to a valid vendor. On the statement itself, she looks for any ATM withdrawals and debit card use. Finally, she gives the Fire & Rescue chief a report on any issue and he then goes to that department to clear it up.

That’s the plan, she said, but is quick to add that so far there have been no issues: questions, but no issues. With the oversight of her department, I’m confident there won’t be in the future.