HANCOCK COUNTY, Tenn. — The state Comptroller said Hancock County should work to fix ten specific issues in a report released Wednesday.
The Tennessee Comptroller released its Annual Financial Report of Hancock County and said it reviewed findings and recommendations with officials in the county. In the report, the Comptroller said Hancock County had a total revenue of around $27 million for the fiscal year ending June 30, 2023. That same year, the county had around $25 million in expenses and around $10 million in debt.
The county had around $1,589 in debt per capita, according to the report. The county's finances were overseen by three active and certified financial officers.
In the report, the Comptroller said, "The county's audit committee is not a functioning committee." It said the committee did not meet or present a written report to the county commission, and said the county commission does not have a way to independently review the financial reporting process.
The Hancock County Mayor, Thomas Harrison, said the audit committee did meet in January 2023, but the Minutes of the meeting were not properly documented.
The report also said county officials did not file medical expense reimbursements for state prisoners, which caused a delay in possible revenue for Hancock County. The mayor said medical bill reimbursement was not requested because of turnover in staffing and illness, and the mayor's office would assume the role of requesting reimbursements.
The report also said the county mayor had a direct conflict of interest. It said during the financial year, Hancock County made two payments totaling $4,800 to the county mayor's spouse for rent on the Hancock County Soil Conservation District Office.
"The county mayor informed us that when he and his spouse purchased the property, it was already rented to the Soil Conservation District. Additionally, he stated that to his knowledge there was no formal rental agreement. These payments violate the state conflict of interest statute," the report said.
The county mayor concurred with the finding.
"This agreement was established before the mayor purchased the building and there are no plans to sell this building or change tenants," the report said.
The report said that there were deficiencies in the county's budget, with appropriates exceeding the total available funding to the Solid Waste and Sanitation Fund by $9,622. It also said the estimated beginning fund balance in the General Fund exceeded the actual beginning fund balance by around $1.5 million.
The mayor said it would more closely monitor budget operations throughout the year, and adjust the county's budget amendment process to find funding sources.
The full Comptroller report can be found online.