COFFEE COUNTY TENNESSEE - TN Comptroller ... Summary of Audit Findings Annual Financial Report Coffee

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  • ANNUAL FINANCIAL REPORT

    COFFEE COUNTY, TENNESSEE FOR THE YEAR ENDED JUNE 30, 2016

    DIVISION OF LOCAL GOVERNMENT AUDIT

  • ANNUAL FINANCIAL REPORT

    COFFEE COUNTY, TENNESSEE

    FOR THE YEAR ENDED JUNE 30, 2016

    COMPTROLLER OF THE TREASURY JUSTIN P. WILSON

    DIVISION OF LOCAL GOVERNMENT AUDIT JAMES R. ARNETTE

    Director

    STEVE REEDER, CPA, CGFM, CFE Audit Manager JAMES D. HODGES, CFE

    AUSTIN LANNOM MELODIE HODGES, CFE JENI PALADENI, CISA Auditor 4 State Auditors

    This financial report is available at www.comptroller.tn.gov

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    http://www.comptroller.tn.gov/

  • Exhibit Page(s)

    Summary of Audit Findings 6

    INTRODUCTORY SECTION 7

    Coffee County Officials 8-9

    FINANCIAL SECTION 10

    Independent Auditor's Report 11-14 BASIC FINANCIAL STATEMENTS: 15

    Government-wide Financial Statements: Statement of Net Position A 16-17 Statement of Activities B 18-19

    Fund Financial Statements: Governmental Funds:

    Balance Sheet C-1 20-22 Reconciliation of the Balance Sheet of Governmental Funds

    to the Statement of Net Position C-2 23 Statement of Revenues, Expenditures, and Changes in

    Fund Balances C-3 24-25 Reconciliation of the Statement of Revenues, Expenditures,

    and Changes in Fund Balances of Governmental Funds to the Statement of Activities C-4 26

    Statements of Revenues, Expenditures, and Changes in Fund Balances – Actual (Budgetary Basis) and Budget:

    General Fund C-5 27-29 Proprietary Fund:

    Statement of Net Position D-1 30 Statement of Revenues, Expenses, and Changes in Net Assets D-2 31 Statement of Cash Flows D-3 32

    Fiduciary Funds: Statement of Fiduciary Assets and Liabilities E 33

    Index and Notes to the Financial Statements 34-88 REQUIRED SUPPLEMENTARY INFORMATION: 89

    Schedule of Changes in Net Pension Liability (Asset) and Related Ratios Based on Participation in the Public Employee Pension Plan of TCRS – Primary Government F-1 90

    Schedule of Contributions Based on Participation in the Public Employee Pension Plan of TCRS – Primary Government F-2 91

    Schedule of Contributions Based on Participation in the Teacher Retirement Plan of TCRS – Discretely Presented Coffee County School Department F-3 92

    Schedule of Contributions Based on Participation in the Teacher Legacy Pension Plan of TCRS – Discretely Presented Coffee County School Department F-4 93

    COFFEE COUNTY, TENNESSEE TABLE OF CONTENTS

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  • Exhibit Page(s)

    Schedule of Proportionate Share of the Net Pension Asset in the Teacher Pension Plan of TCRS – Discretely Presented Coffee County School Department F-5 94

    Schedule of Proportionate Share of the Net Pension Asset in the Teacher Legacy Pension Plan of TCRS – Discretely Presented Coffee County School Department F-6 95

    Schedule of Funding Progress – Other Postemployment Benefits Plans – Primary Government and Discretely Presented Coffee County School Department F-7 96

    Notes to the Required Supplementary Information 97 COMBINING AND INDIVIDUAL FUND FINANCIAL

    STATEMENTS AND SCHEDULES: 98 Nonmajor Governmental Funds: 99-100

    Combining Balance Sheet G-1 101-104 Combining Statement of Revenues, Expenditures, and Changes

    in Fund Balances G-2 105-108 Schedules of Revenues, Expenditures, and Changes in Fund

    Balances – Actual and Budget: Solid Waste/Sanitation Fund G-3 109 Ambulance Service Fund G-4 110 Local Purpose Tax Fund G-5 111 Drug Control Fund G-6 112 Highway/Public Works Fund G-7 113

    Major Governmental Funds: 114 Statements of Revenues, Expenditures, and Changes in Fund

    Balances – Actual (Budgetary Basis) and Budget: General Debt Service Fund H-1 115 Rural Debt Service Fund H-2 116

    Fiduciary Funds: 117 Combining Statement of Fiduciary Assets and Liabilities I-1 118-119 Combining Statement of Changes in Assets and Liabilities –

    All Agency Funds I-2 120-121 Component Unit:

    Discretely Presented Coffee County School Department: 122 Statement of Activities J-1 123 Balance Sheet – Government Funds J-2 124 Reconciliation of the Balance Sheet of Governmental Funds

    to the Statement of Net Position J-3 125 Statement of Revenues, Expenditures, and Changes in Fund

    Balances – Governmental Funds J-4 126 Reconciliation of the Statement of Revenues, Expenditures,

    and Changes in Fund Balances of Governmental Funds to the Statement of Activities J-5 127

    Combining Balance Sheet – Nonmajor Governmental Funds J-6 128-129 Combining Statement of Revenues, Expenditures, and Changes

    in Fund Balances – Nonmajor Governmental Funds J-7 130-133 Statements of Revenues, Expenditures, and Changes in Fund

    Balances – Actual (Budgetary Basis) and Budget: General Purpose School Fund J-8 134-135 School Federal Projects Fund J-9 136 Central Cafeteria Fund J-10 137

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  • Exhibit Page(s)

    Miscellaneous Schedules: 138 Schedule of Changes in Long-term Notes, Other Loans, and Bonds K-1 139-140 Schedule of Long-term Debt Requirements by Year K-2 141-143 Schedule of Transfers – Primary Government and Discretely

    Presented Coffee County School Department K-3 144 Schedule of Salaries and Official Bonds of Principal Officials –

    Primary Government and Discretely Presented Coffee County School Department K-4 145

    Schedule of Detailed Revenues – All Governmental Fund Types K-5 146-159 Schedule of Detailed Revenues – All Governmental Fund Types –

    Discretely Presented Coffee County School Department K-6 160-163 Schedule of Detailed Expenditures – All Governmental Fund Types K-7 164-185 Schedule of Detailed Expenditures – All Governmental Fund Types –

    Discretely Presented Coffee County School Department K-8 186-196 Schedule of Detailed Revenues and Expenses – Proprietary Fund K-9 197 Schedule of Detailed Receipts, Disbursements, and Changes in

    Cash Balances – City Agency Funds K-10 198

    SINGLE AUDIT SECTION 199

    Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 200-201

    Auditor's Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by Uniform Guidance 202-204

    Schedule of Expenditures of Federal Awards and State Grants 205-206 Summary Schedule of Prior-year Findings 207 Schedule of Findings and Questioned Costs 208-213 Management's Corrective Action Plan 214-216 Best Practice 217

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  • Summary of Audit Findings Annual Financial Report Coffee County, Tennessee

    For the Year Ended June 30, 2016

    Scope

    We have audited the basic financial statements of Coffee County as of and for the year ended June 30, 2016.

    Results

    Our report on Coffee County’s financial statements is unmodified.

    Our audit resulted in five findings and recommendations, which we have reviewed with Coffee County management. Detailed findings, recommendations, and management’s responses are included in the Single Audit section of this report.

    Findings

    The following are summaries of the audit findings:

    OFFICE OF COUNTY MAYOR

    ♦ The Coffee County Animal Shelter had accounting deficiencies. ♦ The county contributed $39,000 to the Wayside Acres Sewer Fund in violation of state

    statute.

    OFFICE OF CIRCUIT, GENERAL SESSIONS, AND JUVENILE COURTS CLERK

    ♦ Execution docket trial balances were not prepared for Circuit, General Sessions, and Juvenile Courts.

    ♦ The computer software application did not generate a report of outside direct payments. ♦ The office software audit log was not functioning correctly.

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  • INTRODUCTORY SECTION

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  • Coffee County Officials June 30, 2016 Officials Gary Cordell, County Mayor Benton Bartlett, Road Superintendent Dr. LaDonna McFall, Director of Schools John Marchesoni, Trustee Jimmy White, Assessor of Property Teresa McFadden, County Clerk Heather Hinds Duncan, Circuit, General Sessions, and Juvenile Courts Clerk Charlotte Broyles, Clerk and Master Donna Toney, Register of Deeds Steve Graves, Sheriff Marianna Edinger, Director of Accounts and Budgets Board of County Commissioners Gary Cordell, County Mayor, Chairman Dennis Hunt Diane Argraves Steven Jones B. Rush Bricken Mark Kelly Bobby Bryan Sam Mai Barbara Buckner Kimberly Martin Rosemary Crabtree Tim Morris Michael Crockett David Orrick Margaret Cunningham Major Shelton Missy Deford Harold Speer Jackie Duncan Timothy Stubblefield Kerry Farrar Warren Walker Road Commission Board of Education James Weaver, Chairman Brett Henley, Chairman Jeff Bush Pat Barton Raymond Duke Shannon Duncan Richard Harris Freda Jones Marshall Qualls Sandra Klonaris Gary Nester Esther Sims (Continued)

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  • Coffee County Officials (Cont.) Budget and Finance Committee B. Rush Bricken, Chairman Bobby Bryan Steven Jones Mark Kelly Tim Morris Audit Committee Gary Hunt, Chairman Margaret Cunningham Stan Teal

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  • FINANCIAL SECTION

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  • STATE OF TENNESSEE COMP