Overton/Pickett Emergency Communications District 2018
Overton/Pickett EmergencyCommunications DistrictComptroller’s Investigative ReportApril 24, 2018Justin P. Wilson, Comptroller
April 24, 2018Board of DirectorsOverton/Pickett Emergency Communications District255 Industrial Park DriveLivingston, TN 38570Gentlemen:The Office of the Comptroller of the Treasury conducted an investigation of pertinentrecords of the Overton/Pickett Emergency Communications District, and the results are presentedherein. As part of our investigation, we attempted on multiple occasions to speak with all full-timeemployees of the district. However, the majority of full-time district employees declined to meetwith investigators; therefore, we were unable to confirm whether many of the district purchaseswere for the benefit of the district and its employees or for personal benefit.The director also serves as the Emergency Management Agency director as appointed bythe Overton County Executive. In addition, the director serves as the Overton County Title V,OSHA coordinator, and the assistant medical investigator. The director serves on many emergencyagency boards including the Local Emergency Planning Commission and the Upper Cumberland911 Director’s Association. Furthermore, the director is a founding member of a nonprofit agencycalled the 911 Winter Workshop. IRS filings for the 911 Winter Workshop note the director’sprimary address as the nonprofit’s mailing address and noted that the 911 Winter Workshop’sprincipal officer is the director’s wife who is also a district employee.Our investigation indicated that district funds were used to support these multiple agencies,the director’s other appointed positions, and for his and others personal benefit; therefore, wequestion whether the use of funds was exclusively for the district as required by Section 7-86102(d), Tennessee Code Annotated.Findings and recommendations, as a result of our investigation, are presented in this report.Also, these findings and recommendations have been reviewed with the district attorney generalfor the Thirteenth Judicial District and subsequently with the Thirty-first Judicial District, districtattorney general Pro Tem.
Board of DirectorsOverton/Pickett Emergency Communications DistrictApril 24, 2018Copies of this report are being forwarded to Governor Bill Haslam, the State AttorneyGeneral, the District Attorney General, certain state legislators, and various other interestedparties. A copy is available for public inspection in our office and may be viewed in P. WilsonComptroller of the Treasury
Overton/Pickett Emergency Communications DistrictINVESTIGATIVE REPORTOVERTON/PICKETT EMERGENCYCOMMUNICATIONS DISTRICTBACKGROUNDThe Overton/Pickett Emergency Communications District (the district) was established after amerger agreement was signed in 2012 between the Overton County Emergency CommunicationsDistrict and the Pickett County Emergency Communications District. The purpose of the mergerwas to improve response of emergency services in both Overton and Pickett Counties.The district provides enhanced 911emergency telephone service for thearea. The district operates throughdirectives from a 13-member board andhas a director who oversees its dailyoperations. Nine members of thegoverning board are appointed by theOverton County Commission and fourmembers are appointed by the PickettCounty Commission. The district isreported as a component unit ofOverton County.The district does not have the authorityto levy or collect taxes but is insteadsupported primarily by a 911 surchargecollected by communication serviceproviders from their customers. Thesefees are collected by the State ofTennessee and subsequently remitted tothe district by the TennesseeEmergency Communications Board.Wireless communications income isfrom a share of state-collected revenuesfrom cell phone usage based uponpopulation.The district is required to follow the Accounting and Financial Reporting Manual for TennesseeEmergency Communications Districts (E-911 Manual) prescribed by the Tennessee Comptrollerof the Treasury. The E-911 Manual defines the allowable and prohibited uses of the district’srevenue. Furthermore, districts may receive funds from federal, state, and local governmental1
Overton/Pickett Emergency Communications Districtsources as well as private sources. Any use of district revenue must comply with Section 7-86102(d), Tennessee Code Annotated, which states that the funds received by districts “from allsources shall be used exclusively in the operation of the emergency communications district.”INVESTIGATIVE FINDINGS AND RECOMMENDATIONSFINDING 1: The district had questionable expenditures of at least 84,097.95Our investigation revealed that the district had questionable expenditures of at least 84,097.95.These expenditures involved the personal use of the district’s credit card for fuel; otherquestionable credit card charges; questionable purchases for equipment, training, meals, and towerclimbs; and travel advances paid in excess of the district’s approved travel policy. We questionwhether many of these expenditures were for a business-related purpose and whether the itemswere used exclusively in the operation of the district.The purchases we question are summarized in the following table:ItemA.B.C.D.E.F.G.H.I.J.DescriptionPersonal use of district credit card for fuelItems not exclusively used in district operationsPossible conflict of interest purchasesFood purchasesEquipment purchasesOther itemsPayments for training, software, and training equipmentPurchases for public relationsPayments for tower climbsPayments for travel in excess of 213,501.568,016.963,995.6212,590.404,710.00 Total 84,097.95Each questionable item is discussed below:ITEM A.The district director used district credit cards for fuel purchases totaling 678.05 while on multiple personal out-of-state tripsThe district director used his assigned district vehicle on multiple personal trips out-of-state whilecharging fuel totaling 678.05 to district credit cards. The district’s vehicle use policy states that“the director per contract shall be provided a vehicle for personal and professional use;” however,the policy does not define “personal use.” Also, the director is to report all personal use of thedistrict vehicle as a taxable benefit.District board members were not aware that the director had used the district’s vehicle on multipleoccasions for personal out-of-state travel and had charged fuel to district’s credit cards while onthe out-of-state trips.2
Overton/Pickett Emergency Communications DistrictThe district’s board chairman advised us that the board allows the director to use a district vehiclefor normal personal business while being on call almost all the time. However, he feels that thepolicy is open for the director to take personal trips out-of-state with the district’s vehicle andpurchase fuel with district funds. He further advised that he does not recall the director seekingpermission to use the district vehicle for personal out-of-state trips or to pay for the fuel withdistrict funds; but if the director did ask for permission from the board, the board would grantpermission.However, other district board members acknowledged that the use of district credit cards for fuelpurchases while on personal out-of-state trips was not considered an allowable use of district funds.One board member stated that he would not approve taking a district vehicle out-of-state on apurely personal trip. Board members advised fuel purchases on such a trip should be paid for bythe director, and if the district paid for those fuel purchases, the district should be reimbursed.During our investigation, it appears that the director did include an estimated 780 taxable personalbenefit (260 days x 3/day) for the use of the assigned district vehicle.RECOMMENDATION FOR ITEM A:The district board should develop written policies and procedures to define the allowable personaluse of district vehicles and credit cards and the reporting of such use.ITEM B:The district made purchases totaling 4,549.65 for items not exclusively usedin district operationsDisbursements totaling 4,549.65 were made with district funds for items not exclusively used inthe operation of the district. Section 7-86-102(d), Tennessee Code Annotated, states that funds“shall be used exclusively in the operation of the emergency communications district.”1) The district paid 380 for the fabrication of a stainless-steel worktop located in theAmerican Legion Building. The director advised that the district purchased the worktopin exchange for use of the larger building for meeting space.3
Overton/Pickett Emergency Communications District2) We noted a questionable related party transaction by the district’s director. As part ofan agreement dated April 20, 2016, the district paid shipping costs of 1,900.43 to shipa John Deere 644E front-end loader purchased by the director’s brother from the Cityof Byrdstown in exchange for a communication tower owned by the director’s brother.However, the shipment was canceled, and the director’s brother transported thecommunication tower to the district and picked up the front-end loader. Shippingcharges of 1,637.70 were refunded May 10, 2016, leaving a credit of 262.73( 1,900.43 minus 1,637.70) to apply toward future shipments. Therefore, the 262.73shipping charge not refunded would be considered a prohibited use of district funds.3) The district made questionable, related party payments totaling 400 to four of thedirector’s children/step-children for work performed outside the scope of the district’sfunctions. The director advised that a local bank accepted disaster assistance donationsafter an ice storm in February 2015 and citizens affected who were seeking disasterassistance should complete paperwork documenting their personal information. Thedirector’s children/step-children entered the data into Excel spreadsheets to facilitatethe award and disbursement of funds by the bank. Documentation provided did notdetail the dates the work was performed, hours worked, or detail the work performed.Furthermore, although we were advised the work was performed for the February 2015disaster, the checks were not issued until October 2015.4) The district made various purchases totaling 3,441.01 for emergency response itemsfor the director’s assigned district vehicle. Items included warning lights, concealmentspeaker, and linear traffic advisory. These items appear to be for emergency responsebut are considered prohibited uses of district revenue as outlined by the E-911 Manual,which notes prohibited uses as “Capital costs or operational costs for emergencyresponse equipment or emergency response personnel which respond after the 911 callis dispatched, transferred, or relayed.”As previously noted, the district director also serves as the Overton County EmergencyManagement Agency (EMA) director, a position appointed by the Overton CountyExecutive. We were advised that the work of the EMA director and the district directorare “all tied together,” and often responsibilities overlap. It appears the director is usingthe assigned vehicle for emergency response purposes.4
Overton/Pickett Emergency Communications District5) Our investigation noted a credit card charge for the purchase of three pairs of Wranglerpants totaling 65.91, which the director advised were purchased as part of anemployee’s uniform. The investigation noted purchases of embroidered shirts andjackets issued as part of an employee’s uniform; however, no other purchases of pantsfor employees were noted, and specific types of pants do not appear to be requireddistrict uniform items. The purchase of pants appears to be a personal benefit ratherthan related to district operations.RECOMMENDATION FOR ITEM B:The district should make purchases of items that are used exclusively in the operation of theemergency communications district.ITEM C:Purchases totaling 9,255.38 were not arms-length transactions and couldappear to be conflicts of interestOur investigation revealed the following instances of purchases that were not made in arms-lengthtransactions; therefore, these transactions could appear to be conflicts of interest.1) The district purchased a used John Deere lawn tractor from Masiongale Farms for 4,000. We were advised that the lawn tractor was owned by the district director andwas being used to mow tower sites and district property prior to being purchased bythe district. Our review of board minutesindicated that both the purchase and the pricewere approved by the district board. We wereadvised that the purchase price was determinedby the board; however, from the informationprovided, we could not determine if thepurchase price reflected a fair market value.2) The district director advised that he donated hispersonal 20-foot gooseneck trailer to the districtin March 2017; however, the trailer was indisrepair at the time. We do not havedocumentation of this donation. In April 2017,the district purchased axles for the trailertotaling 2,025.38. The director stated that anindividual is supposed to make the axle repairs;however, no agreed upon price was noted, andas of November 27, 2017, the trailer had notbeen repaired.Prior to donating the trailer to the district, the director advised that the district as wellas other emergency departments often used his personal trailer. Therefore, the districtsubsequently purchased parts to repair the trailer.5
Overton/Pickett Emergency Communications District3) In July 2016, the district purchased a 100-foot communication tower from the director’sbrother for 3,230. The purchase price included 730 for delivery from Indiana.However, the board did not approve this purchase, and at least one board member whois also a check signer was unsure whether the tower from Indiana was purchased withdistrict funds.The district has not adopted a conflict of interest policy. A conflict of interest policy would providemore transparency to the district’s transactions.RECOMMENDATION FOR ITEM C:All purchases should be arms-length transactions supported with adequate documentation. Thedistrict board should adopt written conflict of interest policies to provide guidance to itsemployees.ITEM D:Questionable purchases of food totaling 18,700.12 were made with districtfundsDuring the period July 1, 2015, through August 31, 2017, questionable purchases of food totaling 18,700.12 were made with district funds. Food purchases were made on a regular basis and appearto be a general practice of the district. Some purchases were not adequately supported withitemized receipts, some other purchases were made on weekends, and some appear to be for onlyone or two meals. Furthermore, we question whether many of these food/supply purchases weresolely for a district-related purpose. The regular and general purchase of food without specific andproper documentation could lead to fraud and abuse.1) During the period examined, the districtmade numerous purchases of food atlocal restaurants and at local grocerystores totaling 13,119.96. (Refer toExhibit 1.) In several instances, nodetailed receipts were on file to supportthe purchase; therefore, we could notdetermine what was purchased.Furthermore, we noted several foodpurchases made on weekends had nodocumented purpose.We were advised by the district directorthat the district provides food for weekly supervisors/manager meetings, boardmeetings, and other emergency-related meetings. However, during the periodexamined, the district board had fewer than 10 documented meetings.The district board meets once a year at a local restaurant with guests and family invited.During the period examined, two board meetings were held at the Pier 42 Restaurant,and 1,357.83 was charged to the district’s credit cards for food and beverages.6
Overton/Pickett Emergency Communications DistrictFurthermore, at the September 2016 board meeting, alcohol was purchased andsubsequently charged to the district’s credit card as part of the total expense. Thepurchase of alcohol is a prohibited use of district funds.Exhibit 510/27/1510/30/15StoreFarmhouse RestaurantJerry’s IGAJerry’s IGADragon ExpressCaptain D’sPizza HutJerry’s IGAMcDonald’sFarmhouse RestaurantPizza HutPizza HutJerry’s IGADragon ExpressJerry’s IGAMcDonald’sPizza HutDale Hollow 1-StopDairy QueenDale Hollow 1-StopJerry’s IGAMartins Barbeque JointJerry’s IGALong John SilversJerry’s IGAJerry’s IGAPier 42 RestaurantPizza HutArby’sDairy QueenMcDonald’sJerry’s IGAHardee’sJerry’s IGAPizza HutJerry’s IGAFood LionDonut ZoneJerry’s IGAKFCAmount btotals y’s IGAJerry’s IGADixie CafeJerry’s IGAKFCJerry’s IGADonut ZoneJerry’s IGAJerry’s IGAJerry’s IGAKrogerJerry’s IGAKFCDonut ZoneMcDonald’sBurger KingDollar General MarketJerry’s IGAJerry’s IGAKFCDragon ExpressDragon ExpressBurger KingPizza HutCaptain D’sHardee’sJerry’s IGAJerry’s IGAJerry’s IGAKFCJerry’s IGAWalmartPizza HutDragon ExpressPizza HutJerry’s IGAJerry’s IGAKFCSubwayArby’sDragon ExpressAmount .1296.3374.73 3,300.76
Overton/Pickett Emergency Communications oreZaxby’sJD’s Sandwich ShopJerry’s IGAJerry’s IGAFood LionFood LionWalmartBurger KingMcDonald’sJerry’s IGAJerry’s IGAJerry’s IGAJerry’s IGAJerry’s IGASave a LotDragon ExpressSubwayJerry’s IGAZaxby’sJerry’s IGAJerry’s IGAArby’sDollar General Market #12Food LionJerry’s IGAKFCKFCPizza HutDale Hollow 1-StopKFCDragon ExpressHardee’sMcDonald’sCracker BarrelMcDonald’sKFCPier 42 RestaurantJerry’s IGAJerry’s IGAArby’sPizza HutJerry’s IGAAmount 3.1385.33Subtotals torePizza HutMcDonald’sJerry’s IGAKFCJerry’s IGADonut ZoneZaxby’sRickman Food MartArby’sJerry’s IGAKrogerJerry’s IGAPizza HutThe Clark HouseKFCKFCThe Clark HouseJerry’s IGAKFCDragon ExpressKFCThe Clark HouseArby’sBellacino’s PizzaJerry’s IGAPizza HutPizza HutPizza HutPizza HutJerry’s IGAJerry’s IGAMcDonald’sKFCFood Dude ConcFood Dude ConcKFCJerry
a John Deere 644E front-end loader purchased by the director’s brother from the City of Byrdstown in exchange for a communication tower owned by the director’s brother. However, the shipment was canceled, and the director’s brother transported the communication tower to the district and picked up the front-end loader. Shipping
Table of Contents a. District 1 pg. 6 b. District 2 pg. 7 c. District 3 pg. 9 d. District 4 pg. 10 e. District 5 pg. 11 f. District 6 pg. 12 g. District 7 pg. 13 h. District 8 pg. 14 i. District 9 pg. 15 j. District 10 pg. 16 k. District 11 pg. 17 l. District 12 pg. 18 m. District 13 pg. 19 n. District 14 pg. 20
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land mobile radio for voice communications, comprehensive strategies for emergency communications must integrate the full Emergency Communications Ecosystem, including broadband, alerts and warnings, social media, and Next Generation 911. Internet Protocol-based devices and applications have the potential to vastly improve emergency
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