A series of budget meetings have revealed several confusing issues in the County's accounting processes. At present, it is not clear how certain funds have been allocated, and the commissioners are requesting answers regarding how the funds have been used. Although, Commissioner Steve Brogan, head of this year's budget committee, called for a CTAS audit; there is no clear understanding of the issues in question among the commissioners at this time.

On June 13, Claiborne County Mayor Virgil Herrell said in response to the commissioners' statement's that, "Revenues have come in a little below normal this year, however, there is no money missing. We balance with the Trustee's office, and the auditors were here in January of this year and have looked at July through December with no problems found. It is my hope that the confusion on this issue will be resolved in upcoming meetings and 2006 budget process."

Prior to this, at the May County Commissioner Meeting, Mayor Herrell addressed the commissioners' concerns directly and confirmed there would be meetings with the auditors later that week. He also stated at that time that "there was absolutely no money missing."

Although, the CTAS auditors have, at this time, completed their visit; there has not, at the time of this writing, been an official report of the results.

As a result of these concerns about the budget, the commissioners did not approve the monthly office reports at the May meeting. A unanimous "Aye" vote placed the reports on record, to be approved at a later time.

The commissioners also did not approve Resolution 264 brought before them by Commissioner Troy Poore. Resolution 262 and 263 passed; however, 264 requested $25,000 be added to the Sheriff's budget for fuel costs for the remainder of the fiscal year. Instead, of approving the $25,000, the commissioners supported Bill Keck's motion to amend the resolution. He questioned the policy of police cars traveling out of state, etc. and voted to amend the Sheriff's budget request, changing the amount to $10,000 for now.

Bill Brooks and Philip Mabe voted "No" on the amended resolution making the roll call vote 19 "Yes" and two "No" to grant the Sheriff's budget additional funds for fuel.

During the discussion before the vote, Sheriff Harry Shultz was asked why he was over his budget. He responded by pointing out he had no way of knowing the price of Gas would go higher than it has been in years.

In other business, the commission approved Resolution 265 to allow the Highway Department to sell some surplus equipment such as older pickup and dump trucks. Vote by roll call was 21 in favor of the resolution.

On Resolution 266, Troy Poore voiced his concerns about the suggested finance company and questioned Road Superintendent Mike Sharp about the interest rates. Poore also expressed his lack of confidence in the company's track record with transferring variable interest loans to fixed rate loans.

Commissioner Steve Brogan voiced his concern that when the schools were being built, according to Poore, "they couldn't beat this outfit." He went on to say, he couldn't understand why Poore can't vote for this company now.

Resolution 266 for Approval of Loan Execution passed 19 "Yes", with Poore voting "No." Commissioner Mabe passed on the vote.

Resolution 267 Approval of indebtedness from Tn Co Loan Services was passed by a roll call vote with one "No" vote by Commissioner Poore and one "pass" by Commissioner Mabe.

Resolution 268: County Clerk's resolution to purchase new equipment was passed by unanimous "Yes" vote.

Agenda item 17b. was added by Commissioner Brogan and was discussed next. 17b brought about a request to appoint three more commissioners to the budget committee. Commissioners Brooks, Brogan and Mason were nominated and appointed to make up this year's budget committee.

Brogan expressed his concern regarding the Mayor's office accounting practices and acknowledged that he requested a CTAS audit.

Herrell confirmed he talked with Ron Woody (CTAS) and would be cooperating with the auditors. He believes there is no money missing, but admitted the process is sometimes confusing. Herrell explained he would be meeting with the auditors on June 2 and 3, which as of this writing has been done.

At the budget meeting on Tuesday, June 7, the committee began reviewing the Revenue (General Fund 101) as amended by the auditor's suggestion.

The meeting began with the distribution of several check copies that were cut at the direction of CTAS auditor, Ron Woody to essentially move money from one account to another.

Steve Brogan allowed Teresa Barnett to explain the four check copies since the mayor was not there the day they were issued. One $500,000 check was cut for a tax anticipation loan pay back and a $100,000 check was issued for the solid waist pay back for a tax anticipation loan, Funds 101 and 116 respectively. The other two checks were taken out of 171 Capital Outlay but should have been taken out of Fund 151 Wheel Tax. These two checks were generated to move the money as directed by CTAS.

The Mayor explained the checks were issued to correct what had been done incorrectly and were a result of the audit thus far.

Herrell also responded to the commissioners' questions explaining they had allotted $360,000 out of 171 that should have come out of 151.

Herrell also explained that they were trying to give the commissioners the type of reports they want to see in the monthly reporting. If the commission wants to proceed with purchasing the software recently discussed, which is the same one used by other counties, the information indicates it could cost $30,000. Mayor Herrell also expressed hope that his office could satisfy the commissioners new reporting requirements with what they are already using, saying "this could save us some money."

He also made the statement that he thought, "they [the commissioners] were going to get better reporting in the future."

In response to questions regarding his office budget, Herrell noted that his server could go down anytime but that the commissioners would decide what needs to be purchased. He also answered questions about computer maintenance.

With no more questions on that subject, Commissioner Brogan suggested, the commissioners go through the other report handouts one line item at a time and ask questions as needed.

Moving on to the bids for repairs to the Courthouse restrooms. Mayor Herrell said Brothers Plumbing & Electric were the only bidders. The bid they submitted is a $15,280.15 bid for the men's' restrooms to include all work to ADA specifications and a $9,748.90 bid to repair and bring the women's restrooms up to ADA specifications. On completion the drainage into the basement will be redirected to the proper drains. The repaired facility will also be ADA accessible and meet all requirements, so the ADA representative will have to inspect and obtain ADA's approval.

The county's attorney, James Estep pointed out that these estimates may not include the basement drainage problems since they were meant only to address ADA requirements.

The mayor pointed out the total, which includes porta-johns for the duration of the project, is $26,129.05 with a 40 percent start up money request that states the remainder is to be paid on completion. The commissioners agreed the 40 percent be based on each set of restrooms as they are completed.

The mayor requested the women's room be done first because it is currently out of order. He also noted that the money would be coming out of the Contracts fund. The bathrooms will be updated this year and the elevators will be done next year.

One commissioner asked where the $360,000 revenue is reported on the expenditure side of the budget. Under Commissioner Brogan's direction, it was pointed out that $80,000 appears on the expenditure side and is a single line item that includes three projects.

Commissioner Brogan suggested that next year the budgets be looked at and amended at six months instead of once a year. Brogan also asked everyone to look at the handout on payroll before adjourning and explained the pay period is an example of what was left out of last year's budget. He suggested they pass that amendment first or the auditors will do it for them. The amount was projected by Barnett to be $63,450 and would be included in the next meeting's packet of meeting materials.

On this note, the meeting adjourned with Brogan's caveat regarding the amount of work remaining to be done on the budget.

At the next budget meeting on Thursday, June 9, the budgeting workshop reviewed the Court Clerk, Election Commission, and Disabled Vets Association (DVA) budget proposals. Although several questions were asked of Billy Ray Cheek and adjustments were asked for on his and the Election Commission's budget, the process moved forward, making progress. The DVA budget was presented by Wayne Lee and met with no objections from the commissioners.

Since Mayor Herrell was not present, Commissioner Brogan explained some of the Revenue schedules and asked that the commissioners save their questions for the Tuesday, June 14, meeting when the Mayor will be present. Overall, the commissioners were upset about moving forward with the budget and still want answers in regards to the $360,000 for ADA requirements that is showing only $80,000 in related expenses.

In particular, Commissioner Troy Poore stated, "I want to know where I approved it."

Many of the commissioners felt the same; however, Commissioner Brogan pointed out several times that the commissioners approved this budget and must bear some of the responsibilty for its condition.

Until these issue are resolved, several commissioners made statements indicating their reluctance to approve a budget.