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Campbell County Annual Financial Report 2020

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Campbell County Annual Financial Report 2020 Campbell County, Tennessee For the Year Ended June 30, 2020 ANNUAL FINANCIAL REPORT CAMPBELL COUNTY, TENNESSEE FOR THE YEAR ENDED JUNE 30, 2020 COMPTROLLER OF THE TREASURY JASON E. MUMPOWER DIVISION OF LOCAL GOVERNMENT AUDIT JAMES R. ARNETTE Director MARK TREECE, CPA, CGFM ANDREW WAY, CPA Audit Manager ANDREW HUGHETT, CPA CODY EIDSON MORGAN HAMILTON-PIGG AMY SOSVILLE, CPA DOUG SANDIDGE, CISA, CFE Senior Auditor State Auditors This financial report is available at www.comptroller.tn.gov 2 CAMPBELL COUNTY, TENNESSEE TABLE OF CONTENTS Exhibit Page(s) Summary of Audit Findings 6 INTRODUCTORY SECTION 7 Campbell County Officials 8-9 FINANCIAL SECTION 10 Independent Auditor's Report 11-13 BASIC FINANCIAL STATEMENTS: 14 Government-wide Financial Statements: Statement of Net Position A 15-16 Statement of Activities B 17-18 Fund Financial Statements: Governmental Funds: Balance Sheet C-1 19-21 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position C-2 22 Statement of Revenues, Expenditures, and Changes in Fund Balances C-3 23-24 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities C-4 25 Statements of Revenues, Expenditures, and Changes in Fund Balances – Actual (Budgetary Basis) and Budget: General Fund C-5 26-29 Highway/Public Works Fund C-6 30 Fiduciary Funds: Statement of Fiduciary Assets and Liabilities D 31 Index and Notes to the Financial Statements 32-92 REQUIRED SUPPLEMENTARY INFORMATION: 93 Schedule of Changes in Net Pension Liability (Asset) and Related Ratios Based on Participation in the Public Employee Pension Plan of TCRS – Primary Government E-1 94 Schedule of Contributions Based on Participation in the Public Employee Pension Plan of TCRS – Primary Government E-2 95 Schedule of Contributions Based on Participation in the Teacher Retirement Plan of TCRS – Discretely Presented Campbell County School Department E-3 96 3 Exhibit Page(s) Schedule of Contributions Based on Participation in the Teacher Legacy Pension Plan of TCRS – Discretely Presented Campbell County School Department E-4 97 Schedule of Proportionate Share of the Net Pension Asset in the Teacher Retirement Plan of TCRS – Discretely Presented Campbell County School Department E-5 98 Schedule of Proportionate Share of the Net Pension Liability (Asset) in the Teacher Legacy Pension Plan of TCRS – Discretely Presented Campbell County School Department E-6 99 Schedule of Changes in the Total OPEB Liability and Related Ratios – Campbell County Plan E-7 100 Schedule of Changes in the Total OPEB Liability and Related Ratios – Local Education Plan – Discretely Presented Campbell County School Department E-8 101 Notes to the Required Supplemental Information 102 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES: 103 Nonmajor Governmental Funds: 104 Combining Balance Sheet F-1 105-108 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances F-2 109-112 Schedules of Revenues, Expenditures, and Changes in Fund Balances – Actual (Budgetary Basis) and Budget: Solid Waste/Sanitation Fund F-3 113 Ambulance Service Fund F-4 114 Industrial/Economic Development Fund F-5 115 Drug Control Fund F-6 116 General Capital Projects Fund F-7 117 Major Governmental Fund: 118 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget: General Debt Service Fund G 119 Fiduciary Funds: 120 Combining Statement of Fiduciary Assets and Liabilities H-1 121 Combining Statement of Changes in Assets and Liabilities – All Agency Funds H-2 122 Component Unit: Discretely Presented Campbell County School Department: 123 Statement of Activities I-1 124 Balance Sheet – Governmental Funds I-2 125-126 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position I-3 127 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds I-4 128-129 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities I-5 130 4 Exhibit Page(s) Schedules of Revenues, Expenditures, and Changes in Fund Balances – Actual (Budgetary Basis) and Budget: General Purpose School Fund I-6 131-133 School Federal Projects Fund I-7 134 Central Cafeteria Fund I-8 135 Miscellaneous Schedules: 136 Schedule of Changes in Long-term Notes, Bonds, and Other Loans J-1 137 Schedule of Long-term Debt Requirements by Year J-2 138 Schedule of Transfers – Primary Government and Discretely Presented Campbell County School Department J-3 139 Schedule of Salaries and Official Bonds of Principal Officials – Primary Government and Discretely Presented Campbell County School Department J-4 140 Schedule of Detailed Revenues – All Governmental Fund Types J-5 141-154 Schedule of Detailed Revenues – All Governmental Fund Types – Discretely Presented Campbell County School Department J-6 155-157 Schedule of Detailed Expenditures – All Governmental Fund Types J-7 158-186 Schedule of Detailed Expenditures – All Governmental Fund Types – Discretely Presented Campbell County School Department J-8 187-197 Schedule of Detailed Receipts, Disbursements, and Changes in Cash Balance – City Agency Fund J-9 198 SINGLE AUDIT SECTION 199 Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 200-201 Auditor's Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by Uniform Guidance 202-204 Schedule of Expenditures of Federal Awards and State Grants 205-206 Summary Schedule of Prior-year Findings 207 Schedule of Findings and Questioned Costs 208-212 Management's Corrective Action Plan 213-215 5 Summary of Audit Findings Annual Financial Report Campbell County, Tennessee For the Year Ended June 30, 2020 Scope We have audited the basic financial statements of Campbell County as of and for the year ended June 30, 2020. Results Our report on the financial statements of Campbell County is unmodified. Our audit resulted in three findings and recommendations, which we have reviewed with Campbell County management. The detailed findings, recommendations, and management’s responses are included in the Single Audit section of this report. Findings The following is a summary of the audit findings: OFFICES OF DIRECTOR OF SCHOOLS AND DIRECTOR OF FINANCE ♦ Some purchases were not made by the county purchasing agent through the General Purpose School Fund. OFFICE OF COUNTY CLERK ♦ The office did not review its software audit logs. ♦ An investigative report disclosed discrepancies in the operations of the County Clerk’s Office. 6 INTRODUCTORY SECTION 7 Campbell County Officials June 30, 2020 Officials E.L. Morton, County Mayor Ron Dilbeck, Road Superintendent Jennifer Fields, Director of Schools Monty Bullock, Trustee Brandon Partin, Assessor of Property Alene Baird, County Clerk Bobby Vann, Circuit and General Sessions Courts Clerk Dennis Potter, Clerk and Master June Turner, Register of Deeds Robbie Goins, Sheriff Jeff Marlow, Director of Finance Board of County Commissioners Johnny Bruce, Chairman Charles Baird Whit Goins Dewayne Baird Sue Nance Robert Higginbotham Scott Kitts Rusty Orick Clifford Kohlmeyer Scott Stanfield Lisa Lester Ralph Davis Tyler King Zachary Marlow Carl Douglas Board of Education Brent Lester, Chairman Josh James Ronnie Lasley Lisa Fields Johnny Byrge Jeffrey Miller Steve Morgan Crystal Creekmore Faye Heatherly Noah Smith Financial Management Committee Scott Stanfield, Chairman Scott Kitts Johnny Bruce Carl Douglas E.L. Morton, County Mayor Ron Dilbeck, Road Superintendent Jennifer Fields, Director of Schools 8 Campbell County Officials (Cont.) Audit Committee Robert Wormsley, Chairman James Cotton Charles Baird 9 FINANCIAL SECTION 10 Independent Auditor's Report Campbell County Mayor and Board of County Commissioners Campbell County, Tennessee To the County Mayor and Board of County Commissioners: Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Campbell County, Tennessee, as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the county’s basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
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