Education related press releases and events.
Education related press releases and events.
Abuse or doing their jobs? You decide but I am calling it abuse and it is borderline torture. Since everyone in the county has seen it that is anybody I thought the public needed to see what’s going on at Sequatche County High school this is an emotionally disturbed child to begin with and the school staff was aware of it. More to follow but some of my viewers were getting impatient. I am sorry but I had to have the implicit permission of the victim. It’s how I operate. I am not Mainstream Media.
Dunlap Tennessee has no emergency room. We have many disabled and sick people here. Most of the people are good, and when a family member becomes chronically ill or disabled the family sticks together and provides care, rides to the doctor and even hires caregivers to come into the home. There are alternatives. One in particular (palliative care ) isn’t widely known and doctors seem to be not providing information about the services. Palliative care isn’t giving up, it’s getting help. Dunlap Tennessee or Nashville Tennessee you might get some desperately relief and assistance from these available services.
I looked it up on the net and found the definition to be unclear and poorly defined. Each agency providing these services has different criteria for being accepted into the programs but if one agency rejects you or a loved one please try another. When I find myself in a position where I don’t know something, I ask someone who does. Often hospice agencies provide palliative care. This causes some problems in peoples perception of the care provided. Some home health agencies and physicians clinics offer palliative care actually they offer it more than hospice. I personally know many people here that can benefit from this care. It lessens the burden on the family and provides relief to the patient. I asked someone that knows and has worked in the field, this article exceeds my knowledge. I wanted it correct and easy to understand. Suffering can be eased in both the patient and their family, often in Dunlap it seems to be the family. Ask your doctor for a referral. Sometimes they are unaware of your circumstances.
I asked a medical professional to define palliative care. This was their reply:
Continuing Education Reform Major Piece of Governor’s Jobs Plan
NASHVILLE – A crowd of supporters packed the Old Supreme Court Chambers today as Tennessee Gov. Bill Haslam signed his tenure reform bill into law, marking his first legislative victory and helping solidify Tennessee at the forefront of education reform in the country.
This historic legislation marks a major education reform milestone in a process that began last year with the bipartisan First to the Top legislation.
Click on image to view larger copy. Excuses are never a solution, graduates are ill prepared for university. The number of graduates taking remedial college courses is climbing. All this while excuses are made. Pouring money on a fire never puts the fire out. This is going to take work not excuses. When a plan fails fire the leadership. This has always been my policy and it always worked. The school board and Johnny Cordell can be replaced. I have turned the comments on and want your opinions and thoughts, even if you don’t agree.
I receive lots of emails concerning the lunch programs at our local schools and after wondering why some schools seem to provide adequate and sometimes excellent lunches with the same amount of money I began to investigate this a bit. The money is not all going to salaries as we all know the cafeteria workers are underpaid. Pay particular attention to the last document.
Below are some document images and text excerpts provided by the State Comptroller and public records. The images are low resolution so people with dialup can see what has been happening. Nobody is willing to take responsibility for this mess. Moving money around intended for kids food is repugnant. The children here are almost all living below the poverty line and two times the national average go to bed hungry.
|This is pretty strait forward||Page 169
SEQUATCHIE COUNTY, TENNESSEE
|This is a bit interesting here.||Page 170
PART II, FINDINGS RELATING TO THE FINANCIAL STATEMENTS
Findings and recommendations, as a result of our examination, are presented below. We
reviewed these findings and recommendations with management to provide an opportunity
for their response. Written responses of the director of schools and the circuit and general
sessions courts clerk are paraphrased in this report.
FINDING 09.01 CAPITAL ASSET RECORDS WERE NOT PROPERLY MAINTAINED
(Internal Control – Material Weakness Under Government Auditing
An adverse opinion was issued on the financial statements of the governmental activities
because the capital asset records of Sequatchie County contained numerous material
discrepancies, errors, misclassifications, and inaccurate calculations of accumulated
depreciation balances. For example, there was no documentation to support the valuation
for several capital assets, and in several instances, depreciation was not calculated for
various capital assets. Because the capital asset records of Sequatchie County were not
properly maintained, we could not determine if all capital assets had been properly
recorded and depreciated. This deficiency exists because management failed to correct the
finding noted in the prior-year audit report.
Management should ensure that capital asset records are properly maintained on a current
basis to support accurate balances. This information is necessary to present the financial
statements in accordance with generally accepted accounting principles.
FINDING 09.02 SEQUATCHIE COUNTY DOES NOT HAVE THE RESOURCES
TO PRODUCE FINANCIAL STATEMENTS AND NOTES TO
THE FINANCIAL STATEMENTS
(Internal Control – Material Weakness Under Government Auditing
Generally accepted auditing standards require that Sequatchie County’s financial
statements be the product of a financial reporting system that offers reasonable assurance
that management is able to produce financial statements and notes to the financial
statements that comply with generally accepted accounting principles (GAAP). The
preparation of financial statements in accordance with GAAP requires that the county have
internal controls over reporting government-wide and fund financial information and
preparing the related notes. It is permissible for us, as the external auditors, to assist the
county in preparing its financial statements and notes as a matter of convenience as long as
the county has the skills needed to prepare its financial statements and notes. However,
management, including the accounting staff, does not have the technical skills to prepare
GAAP financial statements and disclosures. This deficiency exists because management
|More bad bookkeeping for the county.||Page 171
failed to correct the deficiency noted in the prior-year audit report. The inability to prepare
|We all knew about the school theft and the involvement of the bookkeepers.||Page 172
Department bookkeepers receive compensation, in addition to their regular salaries, for
|This is the meat of the issue. $52,906 transferred out of the cafeteria fund to the general fund. Notice the Managements Response, then the auditor’s rebuttal. Things do not add up and the auditor is not accepting the excuses.
The kids with the last lunch are getting fed yesterdays food and worse. I had two children in the school system and they constantly complained about the bad and sometimes inedible food. They would not allow me to complain because retribution against students is commonplace. This is most evident in the information coming from the SCHS parents and students.
|Page 173FINDING 09.05 AN UNAUTHORIZED TRANSFER OF $52,906 WAS MADE
FROM THE CENTRAL CAFETERIA FUND TO THE GENERAL
PURPOSE SCHOOL FUND
(Material Noncompliance Under Government Auditing Standards)
During the year, an unauthorized transfer of $52,906 was made from the Central Cafeteria
Fund to the General Purpose School Fund. School Department officials advised that this
transfer was to reimburse the General Purpose School Fund for direct costs related to utility
usage, monitors, maintenance, garbage disposal, and workers’ compensation insurance;
however, the School Department could not provide documentation to support the transfer.
School Departments are authorized to make transfers from the Central Cafeteria Fund for
direct costs, but only if the costs are properly documented. In the absence of adequate
documentation, this transfer is considered an indirect cost. Section 49-6-2305, Tennessee
Code Annotated, requires the food service program to have an excess balance that exceeds
three months expenditures to disburse funds for indirect costs. The Central Cafeteria Fund
did not have the excess balance that would allow them to transfer funds to the General
Purpose School Fund under the indirect cost method. The failure to meet requirements for
transfers from the Central Cafeteria Fund to the General Purpose School Fund for both
direct and indirect costs could lead to the abuse of program funds.
The School Department should not transfer funds from the Central Cafeteria Fund to the
General Purpose School Fund without an adequate excess balance for indirect costs or
proper documentation of direct costs.
|If you don’t believe this click on the link to the document on file on the State of Tennessee website.||Click here for official document.|
Free cash, just get a government job. If this is what they found imagine how much is missing and not found. These people that steal from inmates and our education system are especially despicable. All this gets swept under the rug in Sequatchie County.
Report of Cash Shortages and Other Thefts in County Offices/Departments
as Reported in Annual Financial Reports for the Year Ended June 30, 2009,
and Certain Special Reports
The county’s 2007-08 audit report reflected a cash shortage in the Sheriff’s
Department of $2,011.81 in its inmate funds operations (personal funds taken from
a person at the time of his arrest). This cash shortage resulted from receipted funds
not being deposited to the official bank account or being accounted for otherwise.
This cash shortage has been reviewed with the district attorney general and the
county executive. Subsequent to June 30, 2009, employees of the Sheriff’s
Department made contributions of $1,197 to apply toward the cash shortage.
The county’s 2006-07 audit report reflected a cash shortage of $8,669 in the
commissary operation of the Sheriff’s Office. This cash shortage resulted from
commissary receipts not being deposited to the official bank account or otherwise
accounted for. This shortage was reviewed with the district attorney general and
county officials and subsequently investigated by the Tennessee Bureau of
Investigation (TBI). On December 18, 2008, a former employee entered into a
pretrial diversion agreement on charges related to this cash shortage and has
agreed to pay restitution of $8,551.26. The difference of $117.74 ($8,669-$8,551.26)
between the original shortage amount and the agreed to restitution amount was
On January 25, 2010, School Department officials notified auditors that a payroll
discrepancy had been discovered. During the period July 1, 2006, through
January 21, 2010, the payroll bookkeeper had issued checks totaling $31,710 to
herself in excess of her allowable compensation. The payroll bookkeeper and two
other School Department bookkeepers receive compensation, in addition to their
regular salaries, for bookkeeping responsibilities related to special programs
operated by the School Department. According to school officials, the bookkeepers
are required to work extra hours to receive this additional compensation; however,
there are no written policies and procedures on file at the School Department
addressing work hours, overtime, or additional compensation. The payroll
bookkeeper’s additional compensation from the adult education program was
budgeted at $5,000 annually. As part of her duties, she calculated her overtime rate
and additional overtime hours required to receive the additional compensation,
prepared the budget and reports for the adult education program, issued payroll
checks, and made direct deposits for payroll. The shortage was determined as the
difference in the overtime reported on the payroll bookkeeper’s time reports and the
amount she was paid from the adult education program, as follows:
Fiscal Compensation Based on
Year from Aduit Reported Calculated
Total $ 44,500 $ (12,790) $ 31,710
* These amounts are through January 21, 2010.
The payroll bookkeeper resigned her position on January 21, 2010. This finding has
been reviewed with the district attorney general.
The county’s 2007-08 audit report reflected a cash shortage of $4,248.51 in the
County Clerk’s Office. This shortage resulted from several motor vehicle title
application transactions had been altered by an employee of the office. The county’s
insurance carrier has paid $3,248.51 toward the shortage reducing the outstanding
shortage amount to $1,000 on June 30. 2009. On January 26, 2009, the Sequatchie
County Grand Jury indicted Michelle Farley, a former office employee, for theft of
property of $4,248.51.
The State has also reported that: The County is not using due care to stop the thefts. Click her for PDF from state comptroller. See page 177.
Tennessee’s future prosperity depends on providing opportunities for all children to succeed. Tennessee ranks 41st nationally in the 2010 KIDS COUNT Data Book, a state-by-state study on the well-being of America’s children. The Data Book reveals that Tennessee improved on five of the 10 measures affecting child well-being since 2000. Yet on three other measures, conditions worsened for Tennessee’s children. Two measures were not comparable to previous years.
This report his little to do with our local politics but has been directly pointed at our national politics.
The new catch phrase in politics is “Jobs, Jobs, Jobs”. I am all for job creation but not at the cost of freedom. They will use jobs as a stepping stone to remove freedom. Just as they have used issues in the past to remove our freedoms. For example the RICCO laws that were intended to help law enforcement stop organized crime such as drug cartels and racketeering. The RICCO laws have been used against cartels and racketeers but have more often been used to prosecute religious communities and Ministers who speak out against abortion. Free speech has been edited or abridged.
Former Sequatchie County School Board Bookkeeper Reba A. Ewton has been indicted for Official Misconduct and Theft of Property, both felony charges.
Theft of Property TCA 39-14-103