An investigation by the Tennessee Comptroller’s Office revealed that former City of Kingston Finance Director Carolyn Brewer misappropriated at least $131,596.22 between July 2014 and June 2020 by manipulating the city’s timekeeping system. Brewer artificially increased her leave and compensatory time balances despite frequently carrying negative balances, allowing her to receive $41,980.04 in improper vacation cash-outs and $46,386.48 in improper sick leave cash-outs.

Furthermore, she collected $18,248.50 in excess salary and benefits, as well as an additional $24,981.20 in unearned vacation and sick leave payouts upon her retirement on June 30, 2020. Brewer also overstated her annual salary to the Tennessee Consolidated Retirement System by $106,615.02 to inflate her retirement benefits, a practice investigators discovered she also applied to two other city employees for a total of over $30,360.

Consequent to the findings, Brewer pled guilty to a Class C felony theft in the Roane County Criminal Court on June 5, 2026. She paid full restitution, fines, and court costs, and will serve a three-year felony sentence on probation. In response to the case, Comptroller Jason Mumpower emphasized the critical need for city officials to maintain independent financial oversight and proper separation of duties to prevent payroll fraud.