AUCTIONS
APPLIANCE REPAIR
Kelly Appliance & Vacuum 931-244-7200
AIR CONDITIONING
D.E. Hill & Son 762-9584
ASSISTED LIVING
AUTO REPAIR
Chapman Tire 931-829-2155
J & G Tire Center 931-762-0078
BANKS
CINEMAS
CLINICS
COMPUTER REPAIR
DAY SPA
Envy Tanning & Spa 931-762-3689
ELECTRICAL & PLUMBING
Rick's Electrical & Plumbing 931-242-5325
ELECTRONICS
Lynn Electronics 762-0401
FLORIST
Lawrenceburg Florist 762-3722
McKelvey's Flowers 762-4511
FUNERAL HOMES
Pettus-Turnbo Funeral Home 762-3291
FURNITURE
Green's Furniture
Swap & Shop Center
GIFTS
GLASS REPAIR
Lawrenceburg Glass 766-1004
HARDWARE
HEALTH PRODUCTS
Salt Glow 931-279-4780
HOBBY
INSURANCE
Aarons Insurance 931-629-8065
Baker Agency 762-4550
Markus Insurance 762-9401
Wall-Modrall Insurance 762-6528
JEWELRY
Dixon's Fine Jewelry 762-9979
LAWN CARE
MEDICAL
NATURAL FOODSNature's Nuggests 762-2895
OUTDOOR
Randy's Cycle & ATV 762-2450
PARTY / SUPPLIES
The Mad Hatter's Party Wonderland 931-244-7222
PAWN
Mo's Pawn Shop 762-2529
POOLS/ SUPPLIES
By Pass Pools 931-762-7904
REAL ESTATE
RENTAL
RESTAURANTS
SPORTING GOODS
Fox Sporting Goods 931-766-0313
TANNING
TIRES
Groucho's Tires 931-762-1707
TRAVEL
Wednesday, June 29, 2016
Transparent, accountable
Government at every level works better when it is transparent and accountable.
One naturally follows the other. Through this column, for example, I try to help Lawrence Countians see and understand what’s happening in county government, and that alone makes us more accountable to you.
Another way we achieve those goals is through an annual audit completed by the State of Tennessee Comptroller’s Office. Auditors examine every area of our operations and make sure federal, state and local dollars are being handled properly. That makes us transparent and accountable to state authorities and again, ultimately, you.
The past few weeks we’ve been busy fulfilling a new mandate from the Comptroller’s office. Every department is required to design an Internal Control system that spells out what happens in that office, and who is responsible for it.
According to our Internal Control and Compliance Manual, the system “comprises the plans, methods, policies, and procedures used to fulfill the mission, strategic plan, goals and objectives of the entity,” the entity being a county office or department. That includes all elected officials and other county departments including the Library, Ambulance Service, Solid Waste, Maintenance, and Accounts & Budget Office.
The Internal Control plan is required to cover job-related travel, leave policies, and plans for disaster recovery. It gives details about hiring, job evaluations and the department chain of command. It includes the way information is communicated to Commissioners, other departments and the media. It even covers how the Internal Control system will be evaluated and updated, when needed.
The majority of it, however, is dedicated to money management. The Internal Control system spells out the person(s) in those offices responsible for payroll and non-payroll checks, cash reconciliations, accounts receivable, purchasing, grants, budgeting and journal entries. Each office had to identify (and correct) any areas where funds could be mishandled – the same employee might be receiving, receipting, and depositing money, for instance.
Few operating changes were needed, but the Internal Control mandate still required an explanation of every department task. Offices like mine that do not handle money had less to report, but it was a huge undertaking for many to complete in just a few short weeks.
Lawrence County consistently delivers excellent audit results because our Director of Finance, elected officials and employees work hard to make sure we do. I welcome the opportunity to share the details of that work with state auditors – and with you.