Citizens for Better Government

664 Watershaw Dr.

Friendsville, TN 37737

2/27/07

Mr. John G. Morgan

Comptroller of the Treasury
First Floor, State Capitol
Nashville, TN 37243

Mr. Morgan:

I am writing, on behalf of two citizens groups, regarding the lack of accountability for vehicles, and waste, by the Blount County Sheriff’s office.

Page 291 (Exhibit A) of the most recent Blount County Comprehensive Annual Financial Report shows that the Sheriff’s department, including metro narcotics, has a total of 263 patrol cars, SUVs, trucks, vans and motorcycles. From 2002 to 2006 the number of vehicles in the Sheriff’s department has increased 98%, while the county population increased just 6%.

Table 19 (Exhibit B) of the Annual Financial Report shows that the Sheriff’s department has a total of 268 employees. This includes more than 130 jail guards, secretaries, jail nurses, cafeteria employees, and others, who have no need for a county-provided vehicle. Why does the Blount County Sheriff have 263 vehicles to cover less than 140 employees who might need one? Why can Sullivan county, with 32% more population, and more road mileage to patrol, do the job with 130 vehicles, while Blount needs 263? (In January, 24 more vehicles were added to the Sheriff’s fleet, bringing the new total to 287)

When questioned about the number of vehicles, the Sheriff’s department denies having them. The county Accounting department reviewed the records and found four erroneous entries, leaving a total of 259 vehicles. According to Jeff French, the Sheriff’s Assistant Chief Deputy for Administration, the department has 232 vehicles, 27 less than the Accounting department shows. The Sheriff, in a recent newspaper article (Knoxville News Sentinel, Jan.20), claimed: “the department has a maximum of about 180 vehicles involved in law enforcement”.

The Comprehensive Financial Report is an audited document. Presumably, tests are performed during the audit to validate the existence, number, type and value of major capital assets like vehicles. How can we trust our audited financial statements, when our County officials cannot ascertain within an accuracy of 30 to 70 vehicles (with a total value of $1 million to $2 million) how many the Sheriff has? Was this problem hidden from the auditors? Neither the Accounting Department nor the Sheriff’s department has an accurate list of vehicles, giving the year, make, model, VIN number, registration number, and person the vehicle is assigned to.

We would appreciate the assistance of your department to determine how many vehicles the county has, why we need so many, and exactly who has them.

Best Regards,

James R. Folts

Cc: Senator Raymond Finney