A state investigative audit has uncovered careless cash handling and some $10,000 in unsupported spending in the Sequatchie County Rescue Squad.
The report by the state comptroller's office found $9,832.59 in unsupported purchases. That included $4,920 in checks written payable to cash.
The captain and the treasurer/secretary are both supposed to sign checks. However, auditors found, the treasurer/secretary signed both names on some checks and just her signature on two others when the captain was not available, according to the report.
Auditors also found personal purchases charged to rescue squad accounts at Sam's Club and AutoZone by squad members including the secretary/treasurer.
Although squad leaders said the organization was repaid, auditors couldn't find documentation to prove that.
They also found that not all money from fundraisers, such as fireworks sales, was properly accounted for and the department didn't have a cash journal or other accounting system to track its money. The rescue squad told auditors some of the checks made out to cash were written to create change for fireworks sales tables during fundraisers, but the was no documentation supporting that.
The report dinged the Sequatchie County Rescue Squad for "Lack of management oversight and inadequate maintenance of accounting records."
It recommended that "All collections of the rescue squad should be deposited intact into the bank, and all collections and disbursements should be adequately documented. Inventories and drawer reconciliations should be maintained for fireworks sales. Duties should be segregated to the extent possible using available resources. All transactions should be posted to an official cash journal or other type of accounting system. Checks written should contain the appropriate signatures."
Comptroller Justin P. Wilson wrote in the report that the results had been sent to Gov. Bill Haslam, Attorney General Herbert Slatery III, District Attorney General Mike Taylor and some state lawmakers.