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The Tennessee Comptroller of the Treasury’s Division of Local Government Audit has released the annual financial report of Roane County this month.
The report covered the fiscal year that ended on June 30, 2012, and had one finding and one best practice suggestion.
The finding noted that computer usernames and passwords were shared by employees in the Roane County Trustee’s Office.
“Although each employee had been assigned a unique username and password for accessing the office’s accounting software, employees also used a shared username and password when processing transactions,” the report said. “If inappropriate activity were to occur, the employee responsible for this activity would not be easily identified because of the shared username.”
The report said sound business practices dictate that each transaction be identified to the person who created the transaction.
“The office corrected this deficiency in March 2012 by having the shared usernames removed from the system and having individual usernames and passwords assigned,” the report said.
It also suggested Roane County establish an audit committee.
“Sound business practices dictate that establishing an audit committee would significantly improve management oversight and accountability,” the report said. “The absence of an audit committee has been a management decision by the County Commission.”
The complete report is available at www.comptroller.tn.gov.