Will this end his reign of terror in Dunlap Tennessee?

Local criminal and convicted rapist William Ardell Standefer was arrested again on Thursday April 18th at 4:15 pm for aggravated burglary committed on Monday April the 15th.  At this time bond has not been set and he is enjoying the hospitality at the Sequatchie County Jail.  Aggravated Burglary is a Class C Felony in Tennessee. Class C felonies in Tennessee are punishable  by: Continue reading →

August 31, 2012, Claude Lewis
left the Office of County Executive
and was succeeded by Keith Cartwright.

Here is a link to the actual audit it is 159 pages. I’m just going to hit the high spots or highlights. I do suggest you read it in its entirety. Don’t let a politician or even me interpret it for you.
Link To official audit click here

I am simply going to post excerpts with the page numbers so you can verify the results yourselves. The comments below will be left on, please don’t swear.  I would like to hear your thoughts on the matter.

Page 150

OFFICE OF COUNTY EXECUTIVE
FINDING 12.01 UNAUTHORIZED PAYROLL CHECKS WERE ISSUED FROM THE LITTER GRANT
(Noncompliance Under Government Auditing Standards)
Sequatchie County participated in a litter program grant funded through the State Department of Transportation. In addition to her regular salary, the county executive’s bookkeeper received $500 per month for the administration of the litter grant, which was coded to the secretary line-item account code. These disbursements for the administration of the litter grant were authorized. However, from January 25, 2012, through March 21, 2012, the bookkeeper issued herself three checks totaling $1,350 from the litter grant without authorization from the county executive and coded these expenditures to the truck driver line-item account code. The bookkeeper advised us that she assumed the responsibilities of ordering trash bags and litter grant merchandise in January 2012 after a truck driver who previously ordered items for the litter program left employment with the county; therefore, she determined that she should be compensated for these extra duties. However, we examined all of the disbursements from the litter grant from January 2012 through April 30, 2012, and did not identify any purchases initiated by the bookkeeper. It appears that the bookkeeper attempted to disguise this unauthorized compensation by charging the three checks to the truck driver line-item account code.
Auditors advised the county executive of these unauthorized payroll disbursements on May 5, 2012, and the bookkeeper reimbursed the county July 17, 2012. However, claims for reimbursement that had been submitted to the grantor were not amended for the unauthorized payroll checks. This finding has been discussed with the district attorney general.

Page 151
FINDING 12.02 THE OFFICE HAD DEFICIENCIES IN BUDGET OPERATIONS
(A. – Internal Control – Material Weakness Under Government Auditing Standards; B. – Internal Control – Significant Deficiency
Under Government Auditing Standards)
Our examination revealed the following deficiencies in budget operations:
A. The Ambulance Service and General Debt Service fund’s actual beginning fund balances at July 1, 2011, exceeded the estimated beginning fund balances presented to the County Commission by $54,195 and $58,953,
respectively. Sound business practices dictate that realistic estimates of beginning fund balances should be presented to the County Commission during the budget process. This deficiency is due to management’s failure to properly estimate the actual ending fund balances for June 30, 2011, and resulted in materially understating the estimated beginning fund balance.
B. The budget and subsequent amendments approved by the County Commission for the Drug Control Fund resulted in appropriations exceeding estimated available funds by $8,469. Sound budgetary principles dictate that appropriations be held within estimated available funding. This budget deficiency was a result of management presenting budget amendments to the County Commission and the County Commission approving budget amendments that were in excess of available funding.

Page 151 and 152
FINDING 12.03 DEFICIENCIES WERE NOTED RELATED TO CREDIT CARD DISBURSEMENTS
(A., B., C., and E. – Internal Control – Significant Deficiency Under Government Auditing Standards; D. – Noncompliance Under Government Auditing Standards)
The Sheriff’s Department and Ambulance Service utilize county credit cards. Credit card invoices are paid by the General and Ambulance Service funds. During our review, we noted the following deficiencies related to credit card disbursements. These deficiencies are the result of a lack of management oversight and could result in improper disbursements.

A. Credit card invoices were paid without adequate documentation to support the charges. Charges for purchases such as travel, software, communications equipment and services, Medicare application fees, and PayPal charges were paid without detailed invoices to document the goods and/or services purchased. Without adequate supporting documentation, we cannot determine if the disbursements were for the benefit of the county.

B. Purchase orders were not issued for some required purchases charged to the credit cards. Purchase orders are necessary to control who has purchasing authority for the office and to document purchasing commitments. The failure to issue purchase orders increases the risks of unauthorized purchases.

C. The Ambulance Service director charged 18 gift cards for $25 each to the credit card in December 2011. According to the director, these cards were given to the department employees as Christmas gifts; however, adequate documentation of the authorization and disbursement of these funds was not maintained.

D. The Ambulance Service director charged six meals to the county credit card at a restaurant in Gatlinburg, Tennessee. According to the director, the meals were for three Sequatchie County Ambulance Service employees, two Bledsoe County Ambulance Service employees, and one child. After the
auditor questioned this transaction, the director reimbursed the cost of the child’s meal to the Ambulance Service Fund. The county’s travel policy does not provide for travel reimbursements for anyone other than a county employee on travel status while conducting county business; therefore, we question the propriety of this transaction.

E. The county had not adopted written guidelines governing the use of these credit cards. Sound business practices dictate that management should provide written guidance by identifying those who are entitled to use the credit cards and the purposes for which the credit cards can be used. This deficiency is the result of a lack of management oversight. Without a formal credit card policy, employees have no limitations on their credit card purchases.

This is a small part, a microcosm of  an entire audit that flaunts the law and responsibility for the actions of individuals. To my knowledge no charges have been pressed and nobody has been arrested. Some people are above the law and if you want to find them go to the people trusted with taxpayer money. Look no further than your county government.

Please read the audit yourself. Consider it when politicians tell you how bad the county needs money.  Here is another link to the official document. LINK HERE

Stephen Micheal Cookston of Dunlap Tennessee was arrested for Criminal Attempt to commit rape and sexual battery in Tennessee on Jan 30 2013.  More Monday when the court house opens after we have access to the public records of the arrest.

If you are a victim of rape or abuse please go here.  http://www.partnershipfca.com/www/docs/5
They have a rape crisis hotline and it is the closest place I could find. The healing process begins with as little as a phone call.