The money spent on a part-time fiscal analyst hired one year ago by Anderson County Mayor Terry Frank was an unauthorized expenditure, a new state report said.

The Anderson County Commission had twice denied funding for the position, and the budget account for the position contained no money, said the annual financial report, which was prepared by the county’s Accounts and Budget Office and independent state auditors.

The report said the use of county revenues from such sources as taxes, county aid funds, and fines must be approved by county legislative bodies.

“Management failed to hold spending to the limits authorized by the County Commission, which resulted in unauthorized expenditures,” said the report, which is available on the Tennessee Comptroller’s website. [Read more…]