September 2, 2005 Waiting for the other shoe to drop

What's ahead on the accountability front?

Hamblen County's deficit budget that I spoke out against and voted against on August 4 is going to come back to haunt us sooner than we think.

The Planning Commission will probably come back at some point and ask for more money. (Commissioners Herbert Harville and Joe Spoone serve on the Planning Commission)

Gas prices: It may be time to look at the county's vehicle use policy and possibly eliminate take-home privileges for some vehicles. Departments hopefully are already eliminating anything other than absolutely necessary travel. Families are certainly being forced to cut back and eliminate unnecessary travel and trips. Let's make sure the government does the same.

County Inventory: The county's fiscal year ended June 30, 2005. The Finance Director indicated that she would have the county inventory ready by September 1. This is a multi-page document that lists each department and then the county vehicles, tractors, computers, desks, chairs, and other county-owned equipment assigned to that department.

I asked some questions after reviewing the 2004 vehicle inventory. In 2004, the inventory did not show a vehicle assigned to the Juvenile Court Department even though the county budget in 2002, 2003, 2004, and 2005 had appropriated money to the Juvenile Court for the lease-purchase of a vehicle. (The car purchase had been placed in the line-item for "office equipment" but that is another audit story for another day.) I checked with Juvenile Court and they do have a Ford Taurus for transport. Maybe the Juvenile vehicle is listed in another department's inventory like the County Mayor's car is or maybe it was left off the county's inventory entirely.

In another strange twist, the car that County Mayor David Purkey drives is apparently listed in Sheriff Otto Purkey's inventory. Since there is nothing in Mayor Purkey's budget for gas, insurance, and maintenance of a vehicle, I guess the gas, insurance, and maintenance for the Mayor's vehicle also comes out of Sheriff Purkey's budget.

There may even be a car or cars (that are not undercover vehicles) that are not listed in any department's inventory.

The state auditors require that the county maintain an inventory as part of the audit process, but the state auditors don't go through our inventory and check that every vehicle, desk, and computer is listed. The accuracy of the list itself is the county's responsibility. This is another example where local officials have to be paying attention and asking questions in order to provide the accountability that the citizens deserve and that the officials, in our system of checks and balances, are elected to provide.

The inventory problem ties in with other recent questions about the 2004 audit. In the 2004 audit, the state auditors reported that the County Mayor switched money (over $360,000) from fund to fund without coming to county commission for approval and without even informing commission of his action. The explanation that County Mayor David Purkey provided to the auditors was that after consulting with Trustee Bill Brittain and Finance Director Nicole Epps, he (Mayor Purkey) ordered the shifting of money (over $360,000) to correct errors in past years and to "restore" those funds to their proper amounts.

The obvious questions that local officials should ask are exactly what errors happened in the past? Was revenue put in the wrong funds or were expenditures paid out of the wrong funds or both? Were these truly mistakes? If so, how did these errors happen-- by Mayor Purkey's own admission -- for years without detection? Were these employee errors or a problem with our accounting system or both? What has been done to make sure that this isn't still happening and that it won't happen again in the future?

Aren't those the questions that you would ask if it were $360,000 of your own money? What happened? How did it happen? If it happened for "years," exactly what has been done to keep this from happening again? It reminds one of the famous Watergate question posed by Sen. Howard Baker: "What did you know and when did you know it?"