Audit: Component Units

It has come to my attention that additional information needs to be published about where we are in the auditing process that is being conducted by the independent auditor.  To the best of my knowledge the Component Units are now being investigated.  Those Component Units are:

Tunica County Airport Commission
Tunica County Arena and Expo Center
Tunica County Museum, Inc.
Tunica National Public Improvement District
Tunica County Public Projects, Inc.
Tunica County Tourism Commission
Tunica County Utility District

3 Jun 2013 Board of Supervisors' Meeting: Grand Oak Subdivision

Yesterday's meeting was a record setter in length.  Before we get started on the above subject, kuddos go out to the 3 new Supervisors (Nickson, Daley and Williams) for insisting Tunica County move forward and voting for the same.  It took Mr. Nickson raising his voice and pounding on the table and insisting on a vote and not another "tabling until".  Thanks to the three of you.

Grand Oak Subdivision took up quite a bit of time and this is not the first time this issue has been brought before the Board. 

What is happening over there?  It seems that some homes were built on a "hill" overlooking homes below and thus causing the lower homes to flood when the retention pond is full.  In the Delta, if a home is built on a "hill", land had to be moved to create this "hill."

Let's cut to the chase: Pull the original records: survey, building permits, ... all of it.  Find the error(s) and make the corrections.  If the error(s) lie with the developer, tell him to fix it.  If the error(s) lie with the County, fix it and make sure this never happens again.

Social Security Information

The following is information I just received from "Social Security Works."  As many of you know, I have signed and have asked many of you to sign a petition to remove the cap from Social Security earnings.  To me, this just makes sense.

Here you go:

The annual Social Security Trustees Report is in and it shows that Social Security's surplus is large and growing, and can pay out 100% of promised benefits through 2033.

On 1 Jun 2013, Social Security’s board of trustees will release their annual report on the financial outlook of Social Security’s trust fund, and it will find that the surplus is continuing to grow and will be around $2.8 trillion in 2013.

Social Security will take in more money than it pays out, roughly $40 billion more in 2013—and cannot by law contribute to the deficit.

"It’s the rest of the retirement system that’s in crisis. Traditional pension protections are greatly diminished, housing is down, health care costs are up and 401k plans are unreliable. With over half of working-age American households unable to maintain their standard of living in old age, we need to focus on expanding Social Security—not cutting it."

If you agree, write to your Senators and Representatives in Congress.

Our report to Board of Supervisors 6 May 2013 @ 9a

At the last Board of Supervisor’s meeting, there was quite a discussion around the Independent Auditor’s Report. I have here a copy of the letter that was submitted to this Board asking for this audit. You already have a signed copy of this letter in your minutes. You are being given this copy as a reminder that three different citizens groups asked for this audit. Quite frankly, we don’t care how much it costs. This letter is backed by the citizens of Tunica County’s right to know.

During the recent presentation by Mr. Thompson, we learned that the Financial Statements for TCUD were in the possession of Clifton Johnson and not a part of our public records. May I remind you all that the Transparency Committee sent a Freedom of Information letter to Tunica County Public Projects asking for their income and expenses. What we received was the letter attached to this report. How different would our feelings toward TCPP and Tunica National be if we were told something like…”can we start with our financial statements?” As you know, that just wasn’t the case. We sent another letter to TCPP on 9 Jan 2013 asking for a copy of their letter to their contact in Jackson. Since today is 6 May 2013 and we have not had a response to our second letter, I am assuming there really wasn’t a letter sent by TCPP’s to an “official in Jackson”.

So, please stop trying to interrupt this auditing process because each time you object citizens are sitting here wondering what is being hidden. We need you 3 new Supervisors to stand strong and to insist this audit continue and let the chips fall where they may.

Now, onto why the Transparency Committee asked for this appointment with you.

We sent a Freedom of Information letter to the Recreation Department through your attorney, Andy Dulaney. The letter asked for “the schedule of membership fees for the Tunica County Parks and Recreation Department.” The information was received very promptly and we thank Billy Willis for his cooperation.

It has been brought to our Committee’s attention that Tunica County Seniors are now required to pay the same membership fee as Corporate Members. This fee is $30 annually. A few obvious questions would be: Why are Seniors who are most likely not working but living in Tunica County asked to pay the same membership fee as Corporate Members who are working and most likely not living in Tunica County? (Note: Until recently, Tunica County Senior Citizens were not charged for membership.)

However, this is not the question that brought our Committee to write the Freedom of Information letter. What caused us to write the letter was learning that only some Tunica County Seniors were being charged the membership fee. Those Seniors who come to the Rec on Tue, Wed and Thu are not being charged a membership fee. Tunica County does not have means testing for charging membership fees. Therefore, our Committee is asking the Board of Supervisors to drop the Tunica County Resident Annual Membership Fee for Seniors as our gift to our older residents for all that they have done for our community during their working years.

By the way, have you all noticed that Membership at the Rec fluctuates between 1000 and 2000 members year in and year out? Why is this?

Secondly, since 2008 this Committee has asked that a weekly schedule of Rec Dept. offerings be advertized in the Tunica Times. It is said that we are all entitled to our own opinions but we are not entitled to our own facts.

In Tunica County it is a fact that the Black Community communicates through their churches and schools. The White Community communicates through their local newspaper. Both of these statements are facts. This Committee has asked for a weekly schedule of Rec happenings to be advertized in the Tunica Times for 5 years. That’s a fact. So, what is the problem?

This Board recently approved the building of yet another Community Center in North Tunica? Okay, so you can afford a new Center but you can’t afford to tell the White Community what is going on at the 3 Centers we’ve already got? How is that right?

Here’s another fact: Personally, I am not a member of the Rec because I am determined that I am not going to participate until the Recreation Department makes an effort to reach all Tunica County residents.

It is my understanding that the Tunica Times was summoned to Billy Willis’ office this past Jan and told “he” couldn’t afford to advertize in their newspaper. “He” could only afford to post what’s going on at the Rec in schools and churches. First of all, the budget monies that are budgeted for Parks and Recreation belong to the residents of Tunica County; not to the Director of Parks and Recreation. Secondly, what is really being said here? The Recreation Department can only afford to advertize to the Black Community?

During this Freedom of Information process between the Transparency Committee and the Recreation Department we received a brochure prepared by the Recreation Department called “Take Time for Fun.” So, why isn’t this being distributed? Why can’t the Rec Department take info from this already prepared document and advertise to the White Community?

Actually, I found in this brochure an activity that interests me but how was I supposed to know? Through osmosis? It has to be advertized to all residents of Tunica County. That’s what advertising is…you finding out how to reach your customers.

There is one more thing we need to bring to the attention of the Board of Supervisors. It is our understanding that a female white employee has been suspended from the Recreation Department for something that was actually done by a female black employee. Will you please check into this? If this is true, it will be just another indication of why we need a Human Resources Manager.

Attention Cedric....

Tonight at the Board of Supervisors' Meeting we were given a report from the independent auditor, Michael Thompson.  This particular report was a partial report on Tunica County Utility District (TCUD).

The Beat 2 Supervisor made a big fuss about the cost of Mr. Thompson's services.  Hello Cedric:  It doesn't matter how much money this audit costs. It has to be done. 

Why are you protesting so much?  Why do you so strongly object to this audit?  Is there something you know that we don't?  Just incase you have forgotten, we are reposting the letter, signed by three organizations, asking for this audit on behalf of the residents of Tunica County.

Here's the letter:
15 Oct 2012

Hand Delivered to the Tunica County Board of Supervisors at their 5p Meeting

This letter is being written to request an independent audit of each and every department, commission, facility and component unit attached to or established by the Tunica County Board of Supervisors.

Recently, the Tunica County Board of Supervisors voted to levy a tax increase on its residents. At your Public Hearing prior to voting on this tax increase, the public voiced their concern over the debt inherited by this Board of Supervisors as well as the past decisions made to spend the monies of the residents of Tunica County.

We have reviewed the last two Audited Financial Statements and Special Reports contracted for with Williams, Pitts and Beard, LLC and have found certain entities were not audited by Williams, Pitts and Beard, LLC. As stated in the above Report, these would be “the financial statements of Tunica County Airport Commission, Tunica County Public Projects, Inc., Tunica County Tourism Commission, and Tunica County Utility District.” These Component Units were audited by other auditors and submitted to Williams, Pitts and Beard, LLC. Specifically, we are asking for an independent audit as stated in the opening paragraph. One audit, one report.

Overwhelmingly, the voters of Tunica County chose to replace three members of the former Board of Supervisors. Along with this fresh start, we the undersigned organizations are making this request for an independent audit to know exactly the state of our finances. By fulfilling this request, the Tunica County Board of Supervisors will establish a path forward for our County.

Barbara R. Tuchel
Tunicans for Transparency in Government

Mark E. Hudson, President
Tunica County NAACP Branch

Robert Hall, President
Concerned Citizens for a Better Tunica County

Circuit Clerk Asks for Pay Increases...Our Response

Following is a report from the Transparency Committee:

30 Apr 2013: Board of Supervisors’ Meeting @ 5p

At the last Board of Supervisor’s meeting, the Tunica County Circuit Clerk appeared before you to request an increase in salaries for her employees. Our Committee has asked for an appointment with you this evening to present documents and information to consider before you grant this request.

At the forefront of our thinking is that Tunica County needs to move toward a merit based raise system rather then the “across the board” system of the past.

Whether Tunica County is holding a Primary Election where the Democratic Committee is in charge or a General Election where the Election Commission is in charge, the Circuit Clerk’s office is always involved. Tunica County residents depend on the Circuit Clerk for accuracy and efficiency.

The first documents we are presenting are from the Primary Election of 2007. These documents are copies of pages 39 through 41 of the Record of Absentee Voters. You will notice on these copies that 20 Absentee Ballots were sent to P. O. Box 772. (Note that none of these ballots are marked with a received date by the Circuit Clerk’s Office.) At what point does an employee stop to think this might be wrong? We all need to be reminded that someone went to prison based in part by this record.

The second insert into this report comes from our report at the Public Hearing on Redistricting that was held by the Board of Supervisors on 6 Jan 2011.

1. As of 31 Mar 2011, Tunica County had 6255 registered voters.

2. By our hand count, we discovered there are 399 people who remain on the active voter rolls even though they registered prior to 31 Dec 1999 and these same people have never voted in Tunica County.
3. By our hand count about 80 people are using a P. O. Box as their official address for voter registration purposes. This address has to be the physical address (of the registrant.)

4. We’ve found instances of married couples being registered for different precincts and at least 2 of these mistakes have these couples voting in different Beats. Example: Marilyn Young #1 and Melvin Young #6.

Our third area of concern is the $56K refund to the Circuit Clerk in 2012. Truly, I can’t begin to talk about this because I still don’t understand what happened. What I do understand is that some action in the Circuit Clerk’s Office caused this expenditure from the General Fund of this County.

Our fourth concern is around the slowness with which ballots are counted in this County. Again, whether it is the Primary or the General election the Circuit Clerk’s Office is involved. What is etched in my memory is the last General Election when the whole United States of America had been called for President Barack Obama and Tunica County was still tallying our 12 little Precincts.

In conclusion, the Transparency Committee is asking the Board of Supervisors to do a little more investigation of your own before granting this request by the Circuit Clerk. It is important for our County and for the County’s employees that we begin to transition to a merit based raise system. Just because the employees across the lobby from the Circuit Clerk’s Office earned and were granted raises does not necessarily mean raises need to be granted in the Circuit Clerk’s Office.

1 Apr 2013 BOS and Rosa Fort High School Graduation

During the Board of Supervisors' Meeting a report of what is on the calendar at the Battle Arena was given.

In this report it was mentioned that the Director of the Arena had met with the Tunica County School Board to ask them to move graduation to a Monday rather then the traditional Sunday so the Arena would be able to secure another contract for this particular weekend.  The School Board approved this change.  (See note below.)

At the Board of Supervisors' Meeting the Beat #3 Supervisor asked that RFHS Graduation be moved back to Sunday.

Here's the rub:  Both Boards are elected separately and independently by the residents of Tunica County.  It seems improper for a Supervisor to use his or her position to interfere with a decision made by the Board of Education.  If a Supervisor has a personal problem with a decision made by the Board of Education, call your elected member of the Board of Education.

Note:  It is now my understanding that the Director of the Arena talked with the County Administrator about changing the date of graduation.  I do not know who the County Administrator spoke with to authorize the date change for the graduation ceremony.  Somehow, the date was changed.

So, that's one problem.

Here's another:  When RFHS holds graduation at the Battle Arena, this occasion is not free to the residents of Tunica County.  Each time RFHS holds graduation or cheerleading competition at the Battle Arena, it costs the County around $10K to move dirt and whatever else goes along with a change from a horse show.

The Board of Education has around $7 - $9 million dollars in the bank.  If they want to hold graduation or cheerleading at the Arena, why can't they pay for it?

If you think the Board of Education should be paying to use the Battle Arena, what would they be willing to pay?  Would the BOE want to pay $10K on a weekday or would they like to pay the entire amount of the revenue lost because the Arena could not be booked by a paying client on a weekend?

Next there is the problem of cross messaging.  On the one hand, the Board of Superviosrs' is telling Battle Arena to book everything they can to bring money into the County.  On the other hand, some Supervisors are telling the Arena to move graduation back to Sunday and give up a bookable weekend. 

You know, we are all entitled to our own opinion but we are not entitled to our own facts.  Letting RFHS use the Battle Arena for free is expensive.  It is expensive on a Monday but more expensive on a Sunday.