Bradley credit card documentation problems
Office - No Receipt - Unsigned - In-town use - TotalSheriff - 29 - 111 - 6 - 146Fire Rescue - 9 - 33 - 6 - 48Assessor - 8 - 15 - 0 - 23EMA - 1 - 3 - 7 - 11Mayor - 5 - 5 - 0 - 10Source: Tennessee Comptroller’s Office
Bradley County Mayor D. Gary Davis
Jeff Yarber
CLEVELAND, Tenn. - A Bradley County commissioner asked Monday for an in-depth review of the county's credit card policy after a recent state audit said more than half of employees' charges weren't properly documented.
"It is clearly evident that control and management of county credit cards is out of control," Commissioner Thomas Crye said at Monday's commission work session. "It gives the impression of a group of children with their hands in a candy jar, except the candy jar consists of taxpayer money."
The annual audit by the Tennessee Comptroller's Office was mostly positive, detailing a well-run and financially stable county. At the meeting, county finance officer Rena Samples cited highlights showing healthy bank accounts, shrinking debt and capital spending for schools.
But auditors took exception to how county employees used credit cards. Of 430 transactions, auditors said, 238 were turned in lacking either detailed receipts or signatures that would help prove the cards were used properly. County policy says the cards may be used only for out-of-town travel or emergency purchases.
The audit said the Bradley County Sheriff's Office had the most errors, at 146, followed by Bradley Fire Rescue, with 48; Assessor of Property's office, with 23; Emergency Management Agency, with 11, and mayor's office, with 10.
Crye broke those figures down at Monday's meeting: More than 55 percent of credit card purchases representing almost $75,500 in employee charges lacked documentation to ensure the transactions were legitimate county business.
County Mayor D. Gary Davis said in his audit response, and repeated to commissioners Monday, that he has reminded county department heads and elected officials about the credit card policy and warned he will yank the cards of those who don't follow the rules.
"There's got to be more policing" of the cards, Davis told commissioners Monday. He said employees who don't get detailed receipts, lose receipts or fail to sign them will be required to explain the purchases in writing.
Crye said he'd like to go further. He asked that the credit card policy be placed on the agenda for the Jan. 17 finance committee meeting, saying he wanted to "make our county credit cards so radioactive that employees will avoid their use."
Commissioner Jeff Yarber, chairman of the law enforcement committee, also said his panel stood ready to help if asked to do so.
Davis also said Monday that three other findings in the audit have been addressed. He said auditors noted a cash shortage of just under $16,000 caused by a former employee who allegedly stole money. Davis said his office discovered the alleged theft and the case now is in the hands of law enforcement and the district attorney's office.
Another finding was that the Bradley County Audit Committee had failed to meet as required. A meeting has been set for Jan. 30. And Davis said the Clerk and Master's Office is working to remedy a repeat finding that the office needed to make sure more than one person is involved in handling money.
Contact staff writer Judy Walton at jwalton@timesfreepress.com or 423-757-6416.