POLK COUNTY AUDIT REVEALS PERSISTENT NONCOMPLIANCE
The Tennessee Comptroller’s Office released an audit of Polk County government for the fiscal year ended June 30, 2025, revealing persistent noncompliance with state law and notable operational weaknesses, particularly in the county’s school department. The report highlighted 12 findings, seven of which repeated issues from the previous year.
A longstanding material noncompliance involves the county’s failure to adhere to the Fiscal Control Acts of 1957, where the director of accounts and budgets is legally required to maintain accounting records for funds handled by the county executive and highway superintendent, yet highway department personnel continue to do so—a recurring problem noted in prior audits.
The most serious concerns centered on the school department, where auditors needed to make material adjustments to the Central Cafeteria Fund for accurate financial statement presentation; accounting records were not closed and provided by the August 31 statutory deadline, and they were not kept current throughout the year. Other school-related issues included budget violations, an outstanding unretires revenue anticipation note of $250,000, fund balance deficits, poor segregation of duties, numerous correcting journal entries, and unreconciled monthly payroll liability accounts, many of which had been previously flagged.
Additional findings addressed delays in depositing funds within the required three business days in the Misdemeanor Probation Office and the Circuit and General Sessions Courts Clerk’s Office. Comptroller Jason Mumpower expressed concern over the repeated findings and ongoing noncompliance, urging county officials to take immediate and consistent steps to improve oversight, meet statutory obligations, and ensure accurate, timely financial reporting.
