Scottsboro, Alabama - May 5, 2021 - More on the "Guffey Affair" - *** April 30, 2021 - Alabama Department of Examiners of Public Accounts - Special Report on the Jackson County Commission*** UPDATE - May 10, 2021 - Commission Attempts to Censor and Limit Speech on Facebook Regarding Venable Video

Former Commission Chair Tim Guffey, resigned in December 2020 (photo by G. Morgan)

A study of history reveals the coverup of public corruption and/or criminal activity is often worse than the original corrupt or criminal act. When the Jackson County Commission received this official report they had a responsibility to report this to the public, the citizens of Jackson County Alabama, they failed to do so. The report was released officially via the Alabama Department of Public Examiners Friday, April 30, 2021, 5 days ago. Poor judgement on the part of the commissioners in this case is not a criminal act, it certainly is a consideration for the voters of Jackson County come time for reelection

APRIL 30, 2021 - ALABAMA DEPARTMENT OF PUBLIC EXAMINERS SPECIAL REPORT REGARDING NONCOMPLIANCE WITH POLICY AND LAW, MISUSE OF PUBLIC FUNDS VIA ISSUED COUNTY CREDIT CARD INVOLVING THE FORMER JACKSON COUNTY COMMISSION CHAIR, TIM GUFFEY.

SUMMARY

April 30, 2021 -  Quote from the Department of Public Examiners: “Official demand was made on the former Chairman requesting payments totaling $3,918.11."

 The former Chairman failed to appear at a meeting before the Chief Examiner and show just cause why the amounts should not be repaid; therefore, relief is accordingly denied as evidenced by the Order of the Chief Examiner contained in this report. After the Order of the Chief Examiner was issued, the charges were repaid in full. Alabama Department of Public Examiners Report - 21-236 - 04/30/2021 - Jackson County Commission-Special - County Audit - 08/24/2018 to 12/04/2020   LINK TO AUDIT:  https://examiners.alabama.gov/PDFLink.aspx?IDReport=6098

21-236 A -  Department of Examiners of Public Accounts

SUMMARY

Special Report on the Jackson County Commission August 24, 2018 through December 4, 2020 

The Jackson County Commission (the “Commission”) is governed by a five-member body elected by the citizens of Jackson County. The members and administrative personnel in charge of governance of the Commission are listed on Exhibit 1. The Commission is the governmental agency that provides general administration, public safety, construction and maintenance of county roads and bridges, sanitation services, and health and welfare services to the citizens of Jackson County.

This report presents the results of a special examination of the Jackson County Commission and a review of compliance with applicable laws and regulations in accordance with the requirements of the Department of Examiners of Public Accounts under the authority of the Code of Alabama 1975, Section 41-5A-12. We performed an examination of credit card transactions and other expenditures made by the Commission to determine whether inappropriate use of public funds occurred. 

FINDINGS

Instances of noncompliance with state and local laws and regulations and other matters were found during the examination, as shown on the Schedule of Findings and they are summarized below.

♦ 2021-001 relates to the former Commission Chairman’s noncompliance with requirements prescribed by the Chief Examiner of Public Accounts and the county’s travel policy regarding credit card usage and documentation of credit card charges.

♦ 2021-002 relates to the former Commission Chairman’s failure to provide an adequate reason for mileage claimed for travel.

21-236 B  - CHARGES AGAINST OFFICIAL

As reflected on Exhibit 2, the charges against the former Commission Chairman resulted from noncompliance with requirements prescribed by the Chief Examiner of Public Accounts and the county’s travel policy related to credit card usage and documentation of credit card charges, as well as the failure to provide an adequate reason for mileage claimed for travel. Official demand was made on the former Chairman requesting payments totaling $3,918.11.

The former Chairman failed to appear at a meeting before the Chief Examiner and show just cause why the amounts should not be repaid; therefore, relief is accordingly denied as evidenced by the Order of the Chief Examiner contained in this report.  After the Order of the Chief Examiner was issued, the charges were repaid in full.

EXIT CONFERENCE

The Commission members and administrative personnel, as reflected on Exhibit 1, were invited to discuss the results of this report at an exit conference held via teleconference. Individuals in attendance were: Commissioners: Danny Rich and Jason Venable; and Bob Manning, County Administrator. Also, in attendance was a representative from the Department of Examiners of Public Accounts: Dixie Broadwater, Special Projects Manager. The results of this report were also discussed individually via telephone with the former Commission Chairman, Tim Guffey.

NEWS ARTICLES RELATED TO THIS ISSUE

Jackson County Sentinel:     http://jcsentinel.com/feature_story/article_211688d4-ada8-11eb-9d5e-dbf8c9f98ffd.html

WAFF-TV: Former Jackson County Commissioner pays nearly $4,000 back to county for misuse of funds (msn.com)

WHNT-TV: Former Jackson County commission chairman repays county for improper credit card usage | WHNT.com

WAAY-TV: Audit found questionable spending by former Jackson County Commission chairman (waaytv.com)

From the Clarion on Facebook, Statement of Jackson County Commissioner Jason Venable:   https://www.facebook.com/JCCommissionAL/videos/6281725705171203/

May 5, 2021 - "Guffey Affair" - Fair Use Copy of Jackson County Commission Acting Chair Person Jason Venable Video

  Mr. Venable does not accurately portray the seriousness of this event in his statement, Clarion's Facebook link above, and all that surrounds Guffey's resignation. Quote from the Chief Examiner in the audit report: "Instances of noncompliance with state and local laws. . ." The near $4000 of credit card abuse may have been repaid; who repaid the tax payers of the county for the auditors cost ($5,000-$10,000 maybe more), who has repaid the county for Guffey setting at home doing nothing for 4 months, December 2020 thru April 2021, at tax payers expense, approximately $19,000, per commission approval, for his alleged illegal and unethical behavior regarding sexual harassment and creation of a hostile work environment, including alleged criminal behavior investigated by state law enforcement investigators? What is the outcome of that investigation?  What type of actions is the county taking to insure sexual discrimination and creation of a hostile work environment will not reoccur?

COMMISSION ATTEMPTS TO LIMIT AND CENSOR SPEECH RELATED TO THE GUFFEY AFFAIR AND ACTING CHAIR JASON VENABLE'S VIDEO OF SPECIAL REPORT AUDIT

Photo capture on Jackson County Commissions Facebook site by G. Morgan. Identifying names removed. (Click on image to expand.)

Jackson County Commission attempts to limit and censor citizen speech relating to Commissioner Venable's questionable comments, discussed below, via a video he posted on the Jackson County Commission's Facebook site regarding the recent State of Alabama Department of Public Examiners Audit disclosure of former Commission Chair Guffey's misuse of county funds.

Unfortunately, the Jackson County Commission has placed this notice to the video posting of Mr. Venable on the Commission's Facebook Page, quote: ->"JACKSON COUNTY COMMISSION LIMITED WHO CAN COMMENT ON THIS POST." <-

Commissioners, you are the stewards of the citizens of Jackson County Alabama. You have no right to limit the comments or censor speech from one or more citizens, unless it is a threat or violates law. Your page on Facebook is the Public Square and a Public Forum of the government entity.

The citizenry, whom you work for have every right to express their discontent or dissent with your actions. Including those actions when placed on a public forum, such as the Jackson County Commission's Facebook site. The limitation of speech regarding your actions are directly violating the Constitution of the State of Alabama, and your oath of office.

Quote: "Alabama Constitution - SECTION 4

Freedom of speech and press.

That no law shall ever be passed to curtail or restrain the liberty of speech or of the press; and any person may speak, write, and publish his sentiments on all subjects, being responsible for the abuse of that liberty."

The Guffey Affair:     https://arklite.blogspot.com/search/label/Guffey%20Affair

 

Breaking News -- As a result of a recent Attorney Generals Opinion, Scottsboro claims hundreds of thousands of dollars due them, taken by Jackson County improperly. A $381,000 up to $420,000 dispute over - Who gets the Privilege Tax?

Scottsboro Mayor Melton Potter announces the recent Attorney Generals Opinion about Privilege Taxes. (photo by G. Morgan)

State of Alabama Department of Public Examiners Seal. Fair Use Rights for non-profit news reporting.

Link to Attorney General's Opinion: http://www.ago.state.al.us/opinions/pdf/2016-046.pdf

Department of Public Examiners has a Face Book Page - https://www.facebook.com/ExaminersofPublicAccounts

From: STATE OF ALABAMA OFFICE OF THE ATTORNEY GENERAL
LUTHER STRANGE

July 26, 2016
To:Honorable Ronald L. Jones, Chief Examiner.Department of Examiners of Public Accounts
Post Office Box 302251, Montgomery, Alabama 36130-2251

Subject: Privilege Tax — Corporate Shares Tax Funds — County Commissions — Counties

The county and all tax-recipient agencies or funds that previously received a portion of the old shares tax, pursuant to the Corporate Shares Tax provision, are entitled to receive tax proceeds pursuant to the Alabama Business Privilege and Corporate Shares Tax provision as set forth in section 40-14A-26(b) of the Code of Alabama.

Dear Mr. Jones: This Attorney General is issued in response to your request.

QUESTION: Should all agencies or funds that received a portion of the old shares tax proceeds in fiscal year 1 999 receive a portion of the proceeds from the Alabama Business Privilege and Corporate Shares Tax?

FACTS AND ANALYSIS
In your letter of request, you seek a reconsideration of the opinion issued to Honorable John F. Porter, Ill, Attorney, Jackson County Commission, dated January 19, 2016, A.G. No. 2016-020. In Porter, this Office stated that, without statutory authority, the ultimate use and distribution of the Alabama Privilege and Corporate Shares Tax received by Jackson County would be left to the discretion of the Jackson County Commission.

CONCLUSION
The county and all tax-recipient agencies or funds that previously received a portion of the old shares tax, pursuant to the Corporate Shares Tax provision, are entitled to receive tax proceeds pursuant to the Alabama Business Privilege and Corporate Shares Tax provision as set forth in section 40-14A-26(b) of the Code of Alabama.

Mayor Melton Potter stated, "The county owes us 3 years back taxes." The back taxes could amount to $420,000. This places the financially strapped Jackson County government in a serious financial hole. It appears this case may be headed to the courts for a resolution. (photo by G. Morgan)

Jackson County Commission Results of Alabama Department of Public Examiners Report16-97

South side Jackson County Courthouse (photo by G. Morgan)

WAFF News Report Friday, April 1, 2016

"JACKSON COUNTY, AL (WAFF) -A new state audit criticizes a loan that the Jackson County Commission took out to pay for road repaving...

http://www.waff.com/story/31624214/state-auditors-warn-jackson-co-commission-on-use-of-loans

The complete audit report may be found at the State of Alabama Department of public Examiners

Enter - Jackson County Commission, Jackson County Alabama, 10-1-2013 to 9-30-2014

Audit Report # 16-97 Link: http://www.examiners.state.al.us/ReportSearch.aspx

.The auditor reported 2 findings

2014-001 Finding:

The Code of Alabama 1975, provides specific methods in which the County Commission may borrow funds for long-term debt. The Jackson County Commission entered into an installment loan with a local financial institution to obtain matching funds for the ATRIP program to be used for various resurfacing projects in the county. This method of borrowing funds for long-term debt was not authorized by statutes as provided in the Code of Alabama 1975.

Recommendation:

The Commission should ensure funds borrowed for long-term debt are authorized

by statute in the Code of Alabama 1975 (11-28-1 thru 11-28-7)

This pertained to a Motion made and approved on Feb.10, 2014 pertaining to borrowing money for ATRIP Loans. Motion with my notes regarding cited violation.

Link to commission meeting: http://arklite.blogspot.com/2014/02/jackson-county-commission-regular.html  The applicable portion in the video may be found at approximately 14min.50 sec.. 

Discussion of this project took place on Jan 21, 2014 at the Work Session.

Link: http://arklite.blogspot.com/2014/01/jackson-county-commission-meeting-on.html

I discussed this issue with Mr. Manning, County Administrator and Mr. Hodges, Chair of the Jackson County Commission; both Hodges and Manning indicated this is a technical issue of wording, and the state auditor mentioned the issue could be easily corrected by changing the wording to comply with the Code of Alabama 11-28-1 thru 11-28-7, specifically 11-28-2 regarding financial warrants. In 11-28-1 it is stated that the legislative intent of the chapter mentioned is to be "liberally construed" as to conformity with the code stated.

The second finding also involved financial matters from the year 2010 carried forward.

2010-001 Finding:

The Code of Alabama 1975, Section 11-8-3, provides the County Commission must prepare and adopt a budget for each fiscal year which estimates the anticipated revenue under its supervision and control including all unexpended balances. Additionally, the budget should include an estimate of expenditures for county operations. The appropriations made in the budget shall not exceed the estimated total revenue of the county available for appropriations. The Commission adopted a budget for the General Fund and Gasoline Tax Fund in which the expenditures/appropriations exceeded the anticipated revenues and unexpended balances. This resulted in the Commission budgeting a deficit fund balance.

Recommendation: The Commission should not budget expenditures in excess of anticipated revenues including unexpended balances in accordance with the Code of Alabama 1975, Section 11-8-3..

County Revenue in Alabama

This is a continuation of the deplorable state of the Alabama Constitution which is a holdover from Post Civil War Jim Crow Era of Alabama, the state must control everything local. The Counties in Alabama have no self rule. Municipalities have the authority to issue ordinances as authorized by the state. Counties can not pass any law without the approval of the State Legislative Body. Jackson County has no authority to raise taxes for the operation of its General Fund Budget. A previous voter referendum for a tax increase was voted down. 

Services cost money, if citizens are not willing to pay for services, they will receive the service they pay to receive. In the case of Jackson County Alabama  Commission General Fund that is a drop in income from a general fund amount of $12,000,000 in 2006 to a current general fund income of $7,000,000 for 2016, in a time of inflationary costs. The available amount of general funds are expected to continue to plunge approximately 12%  for FY 2017 due to further TVA in Lieu of Tax decreases.