An investigation by the Tennessee Comptroller’s Office has resulted in the indictment of April Hicks, a former bookkeeper and eleven year employee in the Crockett County Circuit Court Clerk’s Office.
Hicks stole at least $35,533.84 from the clerk’s office between July 1, 2018 and May 31, 2019, the date she voluntarily left the employment of the office.
Investigators determined that Hicks used at least two methods to steal money. She failed to deposit $25,415.84 in money that was collected by the clerk’s office. She also voided receipts in the office’s accounting software totaling an additional $10,118. This made it appear that the money had not been received, when in fact it had been collected.
On January 24, Hicks was indicted by the Crockett County Grand Jury on one count of theft over $10,000, five counts of official misconduct and three counts of destruction of and tampering with governmental records.
“A number of internal control weaknesses within the Circuit Court Clerk’s Office made it possible for this theft to occur,” said Comptroller Justin P. Wilson. “The bookkeeper was given sole responsibility over too many of the office’s financial processes. The office also had issues with bank statement reconciliations, depositing funds within three days of collection, and sharing usernames and passwords.”
The 29th Judicial District, District Attorney for Dyer and Lake Counties, Danny Goodman, is prosecuting the case. Hicks received an appearance bond of $10,000.
According Crockett County Circuit Court Clerk, Kim Kail, the internal control weaknesses discovered by the Comptrollers audit have been addressed and corrected.
Kail noticed an error in financial records and immediately reported the situation to the comptrollers’ office in June 2019.
Since the discovery of these errors, Kail has implemented changes within the office to help ensure that funds are accounted for and handled properly. Bookkeeping duties are distributed among four people with specific duties that have helped ensure deposits and receipts accounted for and deposited accurately.
“Our office has and will continue to keep in place and implement accounting procedures to avoid future issues,” said Kail. “We will continue to uphold the laws and audit rules to maintain the integrity of the office of Circuit Court Clerk and our courts.”
According to Kail, upon finding un-reconciled bank statements, his office caught up with them and all bank statements are reconciled to date. Along with these changes, the clerks office has ensured every deposit since has been deposited in the bank within the three day required window.
To address the finding of sharing usernames and passwords, each employee has been reminded that their assigned log in credentials must remain confidential and not shared among other employees.
When asked about details of the investigation, Kail stated, “It would be inappropriate at this time to make any comments involving the investigation of this case.”
