Bedford County government had only minor audit findings in its annual audit, which was released last week. The audit, prepared by the state Comptroller of the Treasury's Division of Local Government Audit, covers the 2011-2012 fiscal year which ended June 30.
Findings are improper procedures which are noted by auditors when they are reviewing an organization's financial records.
*County zoning officials did not deposit some funds within three days of collection. The management's response, from the office of Finance Director Robert Daniel, concurs and says that steps have been taken to correct the problem. This was also listed as an uncorrected finding from the previous year's audit.
*Duties were not segregated adequately in the circuit / general sessions court clerk office or in the sheriff's office. Segregation of duties, which is sometimes a challenge for small organizations, means having different employees responsible for record-keeping, accepting cash, and so on.
Having different tasks assigned to different employees is thought to be a check and balance against any one employee being able to act improperly. This finding, in the court clerk office, was also listed as an uncorrected finding from the previous year's audit.
*The accounting software used by the probation office did not identify which user processed each transaction. The state recommends that the county contact the software vendor to ask about such controls. There was no management response.
*The annual county road list was not approved by the county commission. The management response from the office of Highway Superintendent Stanley Smotherman concurs, but notes that there was only one addition, totalling 1/10 of a mile, to the list of county-maintained roads.
*Computer user names and passwords were shared by employees of the general sessions court clerk office. The state recommends that each employee have a unique username and confidential password.
The audit is available for viewing online at www.comptroller.tn.gov/la/CountyAudits.a....