HAWKINS COUNTY, Tenn. — Carla Marie Dykes, the former treasurer of the Church Hill Rescue Squad and the Hawkins County Volunteer Fireman's Association, pleaded guilty to two counts of theft after investigations by the Tennessee Comptroller's Office.
According to a press release, comptroller investigators, along with the Hawkins County Sheriff’s Department and the Tennessee Bureau of Investigation, determined that Dykes stole at least $47,073 from the Church Hill Rescue Squad between January 2013 and August 2020.
Officials said that Dykes used the rescue squad’s debit card and made electronic withdrawals on at least 94 separate occasions to pay her personal mortgage, car payments, cable television, and internet bills.
Dykes also used the rescue squad’s debit card to purchase personal meals, cigarettes, personal vacation accommodations, and iTunes gift cards, officials said.
To cover the shortages resulting from her theft, Dykes also improperly took advantage of her position as treasurer of the Hawkins County Volunteer Fireman’s Association to transfer the association’s money and pay Church Hill Rescue Squad expenses totaling $32,808, according to the comptroller's office.
The press release also states that the Hawkins County Volunteer Fireman’s Association removed Dykes from her position as treasurer in August 2020.
Dykes was suspended by the Church Hill Rescue Squad board for dereliction of duties and conduct unbecoming a member effective August 27, 2020, pending an internal investigation, officials said.
On October 15, Dykes pleaded guilty in the Criminal Court of Hawkins County to a criminal information charging her with two counts of Class C Felony Theft of Property valued between $10,000 -$60,000 and was given a total concurrent suspended sentence of six years on supervised probation, according to a press release.
As a condition of her sentence, Dykes was also ordered to pay restitution to the Hawkins County Volunteer Fireman’s Association and the Church Hill Rescue Squad, officials said.
“Both of these nonprofit organizations had similar weaknesses that failed to prevent theft or improper activity,” said Comptroller Jason Mumpower. “The former treasurer was given too much control over financial operations without adequate oversight; the organizations did not require two signatures on checks; and the rescue squad board and association did not require or retain documentation such as invoices or receipts.”
The comptroller's office said that both organizations have indicated they have corrected or will correct their internal control deficiencies.
