RECOMMENDATION The County Executive's Office and the Trustee's Office should work together to ensure that cash

is properly reported in each fund administered by the offices. Identified reconciling errors should be corrected promptly. MANAGEMENT'S RESPONSE - COUNTY EXECUTIVE The Director of Accounts Office reconciled all general ledger cash accounts with the county trustee reports monthly, identified all reconciling items, and provided these reconciling factors to the auditor. We advised the auditor that many, but not all, of these reconciling differences were reported to the Trustee's Office. Several of the reconciling items that were identified were errors, which occurred repeatedly in the same accounts within the Trustee's Office. For this reason, these items were not given to the trustee on every occurrence. We will continue to reconcile all general ledger cash accounts with the county trustee reports monthly and identify reconciling errors. V-Ieare not aware of a Tennessee statute, which allows this office to make corrections to records within any department other than this department; however, we will provide information on all identified reconciling errors to the trustee. MANAGEl\1ENT'S RESPONSE - TRUSTEE The audit report states that according to the director of accounts and budgets, these reconciling differences were reported to the Trustee's Office. The Trustee's Office was not given all the reconciling differences. It is my understanding that the director of accounts and budgets admitted to the auditor that she had stopped reporting the reconciling differences to the Trustee's Office at some point. It is impossible for the Trustee's Office to reconcile these differences, if the director of accounts and budgets does not report the differences to the Trustee's Office. The director of accounts and budgets has agreed to begin reporting these differences to the Trustee's Office again, and we are in the process of working together to reconcile the accounts. AUDITOR'S COM1v1ENT County officials have the responsibility to work together through a system of checks-andbalances to maintain accurate accounting records for the county. Any differences noted between the various funds' cash accounts maintained by the director of accounts and the county trustee should be identified, reported, and corrected promptly.

OFFICE OF TRUSTEE
FINDING 12.06

DEUNQUENT ACCURATELY

TAX COLLECTIONS

WERE NOT PRORATED

(Noncompliance Under Government Auditing Standards) During the year, the Trustee's Office incorrectly prorated the delinquent tax collections remitted by the Clerk and Master's Office. The budget resolution approved by the County

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