by Martha Rose Woodward
Contractor Sandy Loy is not going to easily let go of his request for a total review of the way the finances were handled during and after the construction of Hardin Valley Academy. Loy says the county overspent to the tune of millions of dollars, broke the rules at will and are now covering their tracts with a bogus, limited audit. Loy says that representatives of the county went so far as to negotiate what would be included in the audit and what would not. Even with that latitude, Richard Walls still does not want Loy and others to see the details of the finances.
In a recent squabble handled via e mails, Loy asked to see the audit papers while Walls is hiding behind a state code. The e mails have been sent to area media reps and are of public record.
(sent from Loy to Walls)
I have had your answer about the statute protecting audit papers presented to and answered by Joe Jarret and he says the papers are protected until the audit is final. He states that once the audit was accepted by the audit committee it was final and now the papers ARE OPEN RECORDS.
Please make those records avaialable to me asap and advise when I can obtain them so I can pick them up.
Sandy Loy CCM
Sandy, (from Walls to Loy)
As I communicated to you on March 19th, our audit working papers are confidential and are not open records.
The TCA amendment regarding working papers is attached.
Unless things have changed recently, an audit being “final” is not relevant to the working papers being confidential.
Walls attached a copy of Section 5. Tennessee Code Annotated, which states:
Section 10-7-504(a), is amended by adding the following as a new subdivision: (22) The audit working papers of the comptroller of the treasury, and state, county, and local government internal audit staffs conducting audits as authorized by 4-3-304 shall be considered confidential and therefore shall not be open records pursuant to title 10, chapter 7.
Richard, (Loy to Walls)
So you agree with the law director when it’s convenient and disagree when his opinion isn’t?
What is there to hide?
So you don’t think those papers should be available to the public? The law doesn’t prohibit you from sharing them…you are just using the law as you read it as giving you the ability to not share them.
You and I both know you did a terrible job on this audit and there obviously is something in those papers you don’t want the public to know.
Mr. Mayor…now is the time for you to show us you really want transparency in your administration. Are you going to allow this sort of cover up on your watch?
I hope you take action and make these work papers available as they should be. I think the public has a right to know what these explanations were that your internal auditor accepted for the inconsistencies on HVA.
Without that proof an audit is worthless and you know it.
Sandy Loy CCM