Audit Shows Chester Co. Soil Worker Pocketed Funds
HENDERSON, Tenn. – The Tennessee Comptroller’s Division of Investigations has released an audit that shows an employee at the Chester County Soil Conservation District pocketed money that was supposed to be used to improve water quality and prevent soil erosion in Chester County. According to a news release, Stacey Clark, who formerly worked as secretary for the Chester County Soil Conservation District, issued at least 100 district checks to herself or to “cash” over a four-and-a-half year period. Those checks totaled $47,460. Auditors stated that, as the only administrative employee at the district, Clark had complete control over the finances and was responsible for collecting money, writing receipts, making bank deposits, preparing and signing checks, receiving bank statements and preparing accounting records. With this unrestricted access to money and records, Clark was allegedly able to alter the district‘s bank statements to conceal her actions for years. Investigators allege that Clark used a computer to create at least 28 bank statements, on which she omitted and/or altered fraudulent checks, in order to hide what she was doing. Clark also reportedly forged a district supervisor‘s name on two check stubs as well as the memo line of one check to falsely indicate his authorization of those expenditures. The supervisor later told auditors that his signature was forged and that he had not authorized the checks in question. Auditors believe the thefts would have been detected sooner if the Chester County Board of Supervisors had provided more oversight of Clark‘s actions. Clark was indicted by the Chester County Grand Jury earlier this year. “This is yet another example of a publicly-funded agency failing to have adequate safeguards in place to detect fraud,” Comptroller Justin P. Wilson said. “Allowing one employee to handle all aspects of financial transactions creates the potential for mischief. Having appropriate segregation of duties makes it more difficult for one rogue individual to commit fraud.”
