local government audit for the cities audited by cpa firms

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Local Government Audit Analysis of Confiscations, Forfeitures and Seizures For the Cities Audited by CPA firms FYE 6-30-19 No Police Dept No Police Dept No Police Dept Adams Adamsville Alamo Alcoa Alexandria Algood Allardt Altamont Beginning Balance 7-1-18 $ 0 0 261 0 0 0 0 0 Revenues: Forfeitures and Seizures $ 0 4,793 0 21,465 0 1,778 0 0 Confiscations 0 1,000 1,575 300 0 800 0 0 Total Revenues $ 0 5,793 1,575 21,765 0 2,578 0 0 Expenditures: Law Enforcement $ 0 0 1,075 4,145 0 2,054 0 0 Drug Enforcement/Education 0 0 0 0 0 524 0 0 Total Expenditures $ 0 0 1,075 4,145 0 2,578 0 0 Ending Balance 6-30-19 $ 0 5,793 761 17,620 0 0 0 0 No Police Dept No Police Dept No Police Dept Ardmore Arlington Ashland City Athens Atoka Atwood Auburntown Baileyton Beginning Balance 7-1-18 $ 0 0 0 0 87,375 0 0 7,689 Revenues: Forfeitures and Seizures $ 9,684 0 0 1,549 4,414 0 0 392 Confiscations 0 0 0 0 5,242 0 0 0 Total Revenues $ 9,684 0 0 1,549 9,656 0 0 392 Expenditures: Law Enforcement $ 6,384 0 0 1,549 44,583 0 0 0 Drug Enforcement/Education 0 0 0 0 0 0 0 0 Total Expenditures $ 6,384 0 0 1,549 44,583 0 0 0 Ending Balance 6-30-19 $ 3,300 0 0 0 52,448 0 0 8,081

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Page 1: Local Government Audit For the Cities Audited by CPA firms

Local Government AuditAnalysis of Confiscations, Forfeitures and SeizuresFor the Cities Audited by CPA firmsFYE 6-30-19

No Police Dept No Police Dept No Police DeptAdams Adamsville Alamo Alcoa Alexandria Algood Allardt Altamont

Beginning Balance 7-1-18 $ 0 0 261 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 4,793 0 21,465 0 1,778 0 0 Confiscations 0 1,000 1,575 300 0 800 0 0Total Revenues $ 0 5,793 1,575 21,765 0 2,578 0 0

Expenditures: Law Enforcement $ 0 0 1,075 4,145 0 2,054 0 0 Drug Enforcement/Education 0 0 0 0 0 524 0 0Total Expenditures $ 0 0 1,075 4,145 0 2,578 0 0

Ending Balance 6-30-19 $ 0 5,793 761 17,620 0 0 0 0No Police Dept No Police Dept No Police Dept

Ardmore Arlington Ashland City Athens Atoka Atwood Auburntown BaileytonBeginning Balance 7-1-18 $ 0 0 0 0 87,375 0 0 7,689

Revenues: Forfeitures and Seizures $ 9,684 0 0 1,549 4,414 0 0 392 Confiscations 0 0 0 0 5,242 0 0 0Total Revenues $ 9,684 0 0 1,549 9,656 0 0 392

Expenditures: Law Enforcement $ 6,384 0 0 1,549 44,583 0 0 0 Drug Enforcement/Education 0 0 0 0 0 0 0 0Total Expenditures $ 6,384 0 0 1,549 44,583 0 0 0

Ending Balance 6-30-19 $ 3,300 0 0 0 52,448 0 0 8,081

Page 2: Local Government Audit For the Cities Audited by CPA firms

No Police DeptNo Police Dept Beersheba

Baneberry Bartlett Baxter Bean Station Springs Bell Buckle Belle Meade BellsBeginning Balance 7-1-18 $ 0 0 0 8,663 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 64,189 0 4,413 0 0 0 0 Confiscations 0 13,601 0 0 0 0 0 0Total Revenues $ 0 77,790 0 4,413 0 0 0 0

Expenditures: Law Enforcement $ 0 26,683 0 4,275 0 0 0 0 Drug Enforcement/Education 0 51,107 0 0 0 0 0 0Total Expenditures $ 0 77,790 0 4,275 0 0 0 0

Ending Balance 6-30-19 $ 0 0 0 8,801 0 0 0 0

No Police Dept No Police Dept No Police Dept No Police DeptBenton Berry Hill Bethel Springs Big Sandy Blaine Bluff City Bolivar Braden

Beginning Balance 7-1-18 $ 0 1,705 0 0 0 13,031 0 0

Revenues: Forfeitures and Seizures $ 15 0 0 0 0 1,074 2,748 0 Confiscations 1,500 0 0 0 0 2,310 0 0Total Revenues $ 1,515 0 0 0 0 3,384 2,748 0

Expenditures: Law Enforcement $ 1,515 0 0 0 0 0 0 0 Drug Enforcement/Education 0 0 0 0 0 2,529 2,500 0Total Expenditures $ 1,515 0 0 0 0 2,529 2,500 0

Ending Balance 6-30-19 $ 0 1,705 0 0 0 13,886 248 0

Page 3: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptBradford Brentwood Brighton Bristol Brownsville Bruceton Bulls Gap Burlison

Beginning Balance 7-1-18 $ 0 0 4,583 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 13,084 44,329 6,318 0 0 0 Confiscations 6,050 0 0 26,334 10,080 1,462 0 0Total Revenues $ 6,050 0 13,084 70,663 16,398 1,462 0 0

Expenditures: Law Enforcement $ 500 0 3,168 23,819 0 1,462 0 0 Drug Enforcement/Education 0 0 0 0 15,179 0 0 0Total Expenditures $ 500 0 3,168 23,819 15,179 1,462 0 0

Ending Balance 6-30-19 $ 5,550 0 14,499 46,844 1,219 0 0 0

No Police Dept No Police DeptBurns Byrdstown Calhoun Camden Carthage Caryville Cedar Hill Celina

Beginning Balance 7-1-18 $ 0 0 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 0 667 0 7,135 0 0 Confiscations 0 0 0 0 0 3,677 0 0Total Revenues $ 0 0 0 667 0 10,812 0 0

Expenditures: Law Enforcement $ 0 0 0 0 0 10,000 0 0 Drug Enforcement/Education 0 0 0 55 0 0 0 0Total Expenditures $ 0 0 0 55 0 10,000 0 0

Ending Balance 6-30-19 $ 0 0 0 612 0 812 0 0

Page 4: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptCentertown Centerville Chapel Hill Charleston Charlotte Chattanooga Church Hill Clarksburg

Beginning Balance 7-1-18 $ 0 0 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 0 0 0 231,593 3,794 0 Confiscations 0 0 0 0 0 0 0 0Total Revenues $ 0 0 0 0 0 231,593 3,794 0

Expenditures: Law Enforcement $ 0 0 0 0 0 152,828 0 0 Drug Enforcement/Education 0 0 0 0 0 29,977 0 0Total Expenditures $ 0 0 0 0 0 182,805 0 0

Ending Balance 6-30-19 $ 0 0 0 0 0 48,788 3,794 0

No Police DeptClarksville Cleveland Clifton Clinton Coalmont Collegedale Collierville Collinwood

Beginning Balance 7-1-18 $ 274,647 0 0 0 0 26,035 166,005 0

Revenues: Forfeitures and Seizures $ 191,089 7,798 11,500 14,011 0 15,164 19,323 0 Confiscations 75,570 0 0 0 0 0 23,862 0Total Revenues $ 266,659 7,798 11,500 14,011 0 15,164 43,185 0

Expenditures: Law Enforcement $ 142,762 7,798 755 13,299 0 0 12,002 0 Drug Enforcement/Education 179,017 0 0 712 0 14,821 2,901 0Total Expenditures $ 321,779 7,798 755 14,011 0 14,821 14,903 0

Ending Balance 6-30-19 $ 219,527 0 10,745 0 0 26,378 194,287 0

Page 5: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptColumbia Cookeville Coopertown Copperhill Cornersville Cottage Grove Covington Cowan

Beginning Balance 7-1-18 $ 0 0 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 22,366 65,047 0 0 0 0 3,340 0 Confiscations 1,500 44,165 1,427 0 0 0 2,500 607Total Revenues $ 23,866 109,212 1,427 0 0 0 5,840 607

Expenditures: Law Enforcement $ 13,126 93,212 1,427 0 0 0 5,840 0 Drug Enforcement/Education 10,740 16,000 0 0 0 0 0 0Total Expenditures $ 23,866 109,212 1,427 0 0 0 5,840 0

Ending Balance 6-30-19 $ 0 0 0 0 0 0 0 607No Police Dept

No Police Dept No Police Dept Cumberland CumberlandCrab Orchard Cross Plains Crossville Crump City Gap Dandridge Dayton

Beginning Balance 7-1-18 $ 0 0 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 4,830 0 0 0 5,833 0 Confiscations 0 0 0 0 0 0 14,731 0Total Revenues $ 0 0 4,830 0 0 0 20,564 0

Expenditures: Law Enforcement $ 0 0 4,830 0 0 0 20,564 0 Drug Enforcement/Education 0 0 0 0 0 0 0 0Total Expenditures $ 0 0 4,830 0 0 0 20,564 0

Ending Balance 6-30-19 $ 0 0 0 0 0 0 0 0

Page 6: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptDecatur Decaturville Decherd Dickson Dover Dowelltown Doyle Dresden

Beginning Balance 7-1-18 $ 0 0 0 711,764 6,014 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 7,439 233,294 3,388 0 0 0 Confiscations 0 0 0 0 0 0 0 0Total Revenues $ 0 0 7,439 233,294 3,388 0 0 0

Expenditures: Law Enforcement $ 0 0 1,705 427,570 851 0 0 0 Drug Enforcement/Education 0 0 750 0 2,500 0 0 0Total Expenditures $ 0 0 2,455 427,570 3,351 0 0 0

Ending Balance 6-30-19 $ 0 0 4,984 517,488 6,051 0 0 0

No Police Dept No Police DeptDucktown Dunlap Dyer Dyersburg Eagleville East Ridge Eastview Elizabethton

Beginning Balance 7-1-18 $ 0 0 0 0 0 37,019 0 79,194

Revenues: Forfeitures and Seizures $ 0 8,827 0 4,531 0 32,711 0 18,838 Confiscations 0 0 0 12,750 0 0 0 8,402Total Revenues $ 0 8,827 0 17,281 0 32,711 0 27,240

Expenditures: Law Enforcement $ 0 0 0 0 0 41,492 0 9,550 Drug Enforcement/Education 0 1,250 0 0 0 0 0 22,224Total Expenditures $ 0 1,250 0 0 0 41,492 0 31,774

Ending Balance 6-30-19 $ 0 7,577 0 17,281 0 28,238 0 74,660

Page 7: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptElkton Englewood Enville Erin Erwin Estill Springs Ethridge Etowah

Beginning Balance 7-1-18 $ 0 0 0 0 7,560 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 0 0 0 537 0 264 Confiscations 0 0 0 0 0 2,690 0 6,250Total Revenues $ 0 0 0 0 0 3,227 0 6,514

Expenditures: Law Enforcement $ 0 0 0 0 259 2,819 0 5,340 Drug Enforcement/Education 0 0 0 0 1,700 408 0 0Total Expenditures $ 0 0 0 0 1,959 3,227 0 5,340

Ending Balance 6-30-19 $ 0 0 0 0 5,601 0 0 1,174

No Police Dept No Police Dept No Police Dept No Police DeptFairview Farragut Fayetteville Finger Forest Hills Franklin Friendship Friendsville

Beginning Balance 7-1-18 $ 0 0 0 0 0 165,081 76 0

Revenues: Forfeitures and Seizures $ 3,676 0 8,273 0 0 9,828 0 0 Confiscations 0 0 10,554 0 0 18,444 0 0Total Revenues $ 3,676 0 18,827 0 0 28,272 0 0

Expenditures: Law Enforcement $ 0 0 225 0 0 0 0 0 Drug Enforcement/Education 0 0 12,271 0 0 0 0 0Total Expenditures $ 0 0 12,496 0 0 0 0 0

Ending Balance 6-30-19 $ 3,676 0 6,331 0 0 193,353 76 0

Page 8: Local Government Audit For the Cities Audited by CPA firms

No Police DeptGadsden Gainsboro Gallatin Gallaway Garland Gates Gatlinburg Germantown

Beginning Balance 7-1-18 $ 0 8,638 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 600 0 40,633 0 0 0 0 0 Confiscations 5,000 0 28,320 0 0 0 0 0Total Revenues $ 5,600 0 68,953 0 0 0 0 0

Expenditures: Law Enforcement $ 0 0 0 0 0 0 0 0 Drug Enforcement/Education 0 0 68,953 0 0 0 0 0Total Expenditures $ 0 0 68,953 0 0 0 0 0

Ending Balance 6-30-19 $ 5,600 8,638 0 0 0 0 0 0

No Police Dept No Police DeptGibson Gilt Edge Gleason Goodlettsville Gordonsville Grand Junction Graysville Greenback

Beginning Balance 7-1-18 $ 6,222 0 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 0 26,214 0 46 0 0 Confiscations 0 0 0 0 0 0 0 0Total Revenues $ 0 0 0 26,214 0 46 0 0

Expenditures: Law Enforcement $ 0 0 0 0 0 46 0 0 Drug Enforcement/Education 0 0 0 6,203 0 0 0 0Total Expenditures $ 0 0 0 6,203 0 46 0 0

Ending Balance 6-30-19 $ 6,222 0 0 20,011 0 0 0 0

Page 9: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police Dept No Police DeptGreenbrier Greeneville Greenfield Gruetli-Laager Guys Halls Harriman Harrogate

Beginning Balance 7-1-18 $ 23,893 0 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 3,573 12,854 0 0 0 0 34,227 0 Confiscations 0 3,677 0 0 0 0 0 0Total Revenues $ 3,573 16,531 0 0 0 0 34,227 0

Expenditures: Law Enforcement $ 2,531 0 0 0 0 0 0 0 Drug Enforcement/Education 7,883 16,531 0 0 0 0 33,773 0Total Expenditures $ 10,414 16,531 0 0 0 0 33,773 0

Ending Balance 6-30-19 $ 17,052 0 0 0 0 0 454 0Metro govt - oncounty report No Police Dept No Police Dept

Hartsville Henderson Hendersonville Henning Henry Hickory Valley Hohenwald Hollow RockBeginning Balance 7-1-18 $ 0 0 257,130 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 19,113 0 0 0 1,787 0 Confiscations 0 0 6,746 0 0 0 0 0Total Revenues $ 0 0 25,859 0 0 0 1,787 0

Expenditures: Law Enforcement $ 0 0 0 0 0 0 1,787 0 Drug Enforcement/Education 0 0 12,870 0 0 0 0 0Total Expenditures $ 0 0 12,870 0 0 0 1,787 0

Ending Balance 6-30-19 $ 0 0 270,119 0 0 0 0 0

Page 10: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptHornbeak Hornsby Humboldt Huntingdon Huntland Huntsville Jacksboro Jackson

Beginning Balance 7-1-18 $ 0 0 0 0 0 0 21,178 563,060

Revenues: Forfeitures and Seizures $ 0 0 24,454 0 0 0 0 126,674 Confiscations 0 0 18,815 0 0 0 0 6,150Total Revenues $ 0 0 43,269 0 0 0 0 132,824

Expenditures: Law Enforcement $ 0 0 34,304 0 0 0 0 108,592 Drug Enforcement/Education 0 0 0 0 0 0 0 222,176Total Expenditures $ 0 0 34,304 0 0 0 0 330,768

Ending Balance 6-30-19 $ 0 0 8,965 0 0 0 21,178 365,116

Jamestown Jasper Jefferson City Jellico Johnson City Jonesborough Kenton KimballBeginning Balance 7-1-18 $ 0 0 123,036 5,043 0 0 1,832 0

Revenues: Forfeitures and Seizures $ 0 0 25,595 0 217,731 29,703 0 0 Confiscations 0 0 30,546 0 5,710 9,838 0 0Total Revenues $ 0 0 56,141 0 223,441 39,541 0 0

Expenditures: Law Enforcement $ 0 0 63,618 978 107,302 0 0 0 Drug Enforcement/Education 0 0 19,000 0 0 14,749 0 0Total Expenditures $ 0 0 82,618 978 107,302 14,749 0 0

Ending Balance 6-30-19 $ 0 0 96,559 4,065 116,139 24,792 1,832 0

Page 11: Local Government Audit For the Cities Audited by CPA firms

KingstonKingsport Kingston Springs Knoxville La Grange La Vergne Lafayette LaFollette

Beginning Balance 7-1-18 $ 0 0 0 0 0 265,335 0 10,324

Revenues: Forfeitures and Seizures $ 131,105 0 0 269,077 0 129,685 1,122 31,258 Confiscations 0 0 0 82,086 0 18,698 0 3,400Total Revenues $ 131,105 0 0 351,163 0 148,383 1,122 34,658

Expenditures: Law Enforcement $ 0 0 0 173,126 0 8,191 0 2,963 Drug Enforcement/Education 26,859 0 0 161,863 0 61,365 0 31,196Total Expenditures $ 26,859 0 0 334,989 0 69,556 0 34,159

Ending Balance 6-30-19 $ 104,246 0 0 16,174 0 344,162 1,122 10,823

No Police Dept No Police Dept No Police DeptLakeland Lakesite Lawrenceburg Lebanon Lenoir City Lewisburg Lexington Liberty

Beginning Balance 7-1-18 $ 0 0 81,943 121,758 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 14,357 44,206 0 32,266 18,797 0 Confiscations 0 0 29,842 2,757 0 5,377 14,350 0Total Revenues $ 0 0 44,199 46,963 0 37,643 33,147 0

Expenditures: Law Enforcement $ 0 0 44,302 4,183 0 37,643 19,251 0 Drug Enforcement/Education 0 0 3,996 114,860 0 0 13,896 0Total Expenditures $ 0 0 48,298 119,043 0 37,643 33,147 0

Ending Balance 6-30-19 $ 0 0 77,844 49,678 0 0 0 0

Page 12: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police Dept Lookout No Police Dept No Police DeptLinden Livingston Lobelville Mountain Loretto Loudon Louisville Luttrell

Beginning Balance 7-1-18 $ 0 0 0 0 0 9,624 0 0

Revenues: Forfeitures and Seizures $ 0 0 0 0 1,951 0 0 0 Confiscations 0 0 0 0 3,000 110 0 0Total Revenues $ 0 0 0 0 4,951 110 0 0

Expenditures: Law Enforcement $ 0 0 0 0 1,800 0 0 0 Drug Enforcement/Education 0 0 0 0 1,050 0 0 0Total Expenditures $ 0 0 0 0 2,850 0 0 0

Ending Balance 6-30-19 $ 0 0 0 0 2,101 9,734 0 0Metro govt - oncounty report No Police Dept

Lynchburg Lynnville Madisonville Manchester Martin Maryville Mason Maury CityBeginning Balance 7-1-18 $ 0 0 25,225 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 4,977 54,783 195 0 0 0 Confiscations 0 0 4,809 20,454 0 0 0 0Total Revenues $ 0 0 9,786 75,237 195 0 0 0

Expenditures: Law Enforcement $ 0 0 10,954 53,237 0 0 0 0 Drug Enforcement/Education 0 0 5,475 22,000 195 0 0 0Total Expenditures $ 0 0 16,429 75,237 195 0 0 0

Ending Balance 6-30-19 $ 0 0 18,582 0 0 0 0 0

Page 13: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptMaynardville McEwen McKenzie McLemoresville McMinnville Medina Medon Memphis

Beginning Balance 7-1-18 $ 20,013 368,008 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 8,733 195,930 4,196 0 17,856 397 0 1,806,191 Confiscations 0 0 7,265 0 610 2,111 0 24,181Total Revenues $ 8,733 195,930 11,461 0 18,466 2,508 0 1,830,372

Expenditures: Law Enforcement $ 0 313,120 1,869 0 16,135 325 0 0 Drug Enforcement/Education 0 0 200 0 2,331 0 0 1,830,372Total Expenditures $ 0 313,120 2,069 0 18,466 325 0 1,830,372

Ending Balance 6-30-19 $ 28,746 250,818 9,392 0 0 2,183 0 0

No Police Dept No Police Dept No Police DeptMichie Middleton Milan Milledgeville Millersville Millington Minor Hill Mitchellville

Beginning Balance 7-1-18 $ 0 0 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 33,948 0 2,618 4,400 0 0 Confiscations 0 0 13,321 0 4,355 2,885 0 0Total Revenues $ 0 0 47,269 0 6,973 7,285 0 0

Expenditures: Law Enforcement $ 0 0 7,000 0 6,973 174 0 0 Drug Enforcement/Education 0 0 31,954 0 0 2,127 0 0Total Expenditures $ 0 0 38,954 0 6,973 2,301 0 0

Ending Balance 6-30-19 $ 0 0 8,315 0 0 4,984 0 0

Page 14: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptMonteagle Monterey Morrison Morristown Moscow Mosheim Mount Carmel Mt. Juliet

Beginning Balance 7-1-18 $ 0 0 0 150,622 19,581 0 2,687 41,227

Revenues: Forfeitures and Seizures $ 0 430 0 41,922 325 0 0 24,448 Confiscations 0 130 0 13,166 0 0 0 0Total Revenues $ 0 560 0 55,088 325 0 0 24,448

Expenditures: Law Enforcement $ 0 560 0 0 0 0 0 0 Drug Enforcement/Education 0 0 0 41,318 57 0 1,650 0Total Expenditures $ 0 560 0 41,318 57 0 1,650 0

Ending Balance 6-30-19 $ 0 0 0 164,392 19,849 0 1,037 65,675Metro govt - on

Mount county report NewPleasant Mountain City Munford Murfreesboro Nashville New Hope Johnsonville New Market

Beginning Balance 7-1-18 $ 0 0 0 272,546 0 0 0 1,464

Revenues: Forfeitures and Seizures $ 0 2,051 1,378 453,560 0 0 0 3,715 Confiscations 12,000 1,501 9,111 29,224 0 0 0 10,555Total Revenues $ 12,000 3,552 10,489 482,784 0 0 0 14,270

Expenditures: Law Enforcement $ 1,250 3,552 10,489 407,662 0 0 0 399 Drug Enforcement/Education 4,425 0 0 196,171 0 0 0 0Total Expenditures $ 5,675 3,552 10,489 603,833 0 0 0 399

Ending Balance 6-30-19 $ 6,325 0 0 151,497 0 0 0 15,335

Page 15: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptNew Tazewell Newbern Newport Niota Nolensville Normandy Norris Oak Hill

Beginning Balance 7-1-18 $ 0 0 95,403 5,891 0 0 0 0

Revenues: Forfeitures and Seizures $ 5,132 0 17,760 5,000 0 0 0 0 Confiscations 0 4,255 283 0 0 0 0 0Total Revenues $ 5,132 4,255 18,043 5,000 0 0 0 0

Expenditures: Law Enforcement $ 2,769 0 16,404 5,000 0 0 0 0 Drug Enforcement/Education 0 0 542 0 0 0 0 0Total Expenditures $ 2,769 0 16,946 5,000 0 0 0 0

Ending Balance 6-30-19 $ 2,363 4,255 96,500 5,891 0 0 0 0

No Police Dept No Police Dept No Police DeptOak Ridge Oakdale Oakland Obion Oliver Springs Oneida Orlinda Orme

Beginning Balance 7-1-18 $ 405,111 0 0 0 44,986 15,805 0 0

Revenues: Forfeitures and Seizures $ 38,151 0 24,094 0 5,739 17,123 0 0 Confiscations 155,017 0 0 0 2,677 0 0 0Total Revenues $ 193,168 0 24,094 0 8,416 17,123 0 0

Expenditures: Law Enforcement $ 469 0 24,094 0 41,652 14,839 0 0 Drug Enforcement/Education 56,600 0 0 0 9,919 3,938 0 0Total Expenditures $ 57,069 0 24,094 0 51,571 18,777 0 0

Ending Balance 6-30-19 $ 541,210 0 0 0 1,831 14,151 0 0

Page 16: Local Government Audit For the Cities Audited by CPA firms

No Police DeptNo Police Dept Parkers No Police Dept No Police Dept No Police Dept

Palmer Paris Crossroads Parrottsville Parsons Pegram Petersburg PhiladelphiaBeginning Balance 7-1-18 $ 0 159,366 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 29,718 0 0 0 0 0 0 Confiscations 0 0 0 0 0 0 0 0Total Revenues $ 0 29,718 0 0 0 0 0 0

Expenditures: Law Enforcement $ 0 59,505 0 0 0 0 0 0 Drug Enforcement/Education 0 9,591 0 0 0 0 0 0Total Expenditures $ 0 69,096 0 0 0 0 0 0

Ending Balance 6-30-19 $ 0 119,988 0 0 0 0 0 0

No Police DeptPigeon Forge Pikeville Piperton Pittman Center Plainview Pleasant Hill Pleasant View Portland

Beginning Balance 7-1-18 $ 0 0 0 0 0 0 0 22,262

Revenues: Forfeitures and Seizures $ 32,657 1,053 0 0 0 0 0 17,365 Confiscations 0 0 0 0 0 0 0 14,913Total Revenues $ 32,657 1,053 0 0 0 0 0 32,278

Expenditures: Law Enforcement $ 4,610 0 0 0 0 0 0 26,255 Drug Enforcement/Education 24,551 0 0 0 0 0 0 0Total Expenditures $ 29,161 0 0 0 0 0 0 26,255

Ending Balance 6-30-19 $ 3,496 1,053 0 0 0 0 0 28,285

Page 17: Local Government Audit For the Cities Audited by CPA firms

Powells No Police Dept Red Boiling No Police DeptCrossroads Pulaski Puryear Ramer Red Bank Springs Ridgely Ridgeside

Beginning Balance 7-1-18 $ 0 118,532 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 11,795 0 0 6,021 0 0 0 Confiscations 0 14,384 0 0 26,778 0 0 0Total Revenues $ 0 26,179 0 0 32,799 0 0 0

Expenditures: Law Enforcement $ 0 54,524 0 0 5,885 0 0 0 Drug Enforcement/Education 0 11,515 0 0 2,965 0 0 0Total Expenditures $ 0 66,039 0 0 8,850 0 0 0

Ending Balance 6-30-19 $ 0 78,672 0 0 23,949 0 0 0

No Police Dept No Police Dept No Police DeptRidgetop Ripley Rives Rockford Rockwood Rocky Top Rogersville Rossville

Beginning Balance 7-1-18 $ 0 0 0 0 0 13,781 0 968

Revenues: Forfeitures and Seizures $ 0 2,819 0 0 14,758 1,425 10,456 0 Confiscations 0 0 0 0 390 0 0 0Total Revenues $ 0 2,819 0 0 15,148 1,425 10,456 0

Expenditures: Law Enforcement $ 0 0 0 0 9,110 6,520 245 0 Drug Enforcement/Education 0 2,819 0 0 0 2,874 0 0Total Expenditures $ 0 2,819 0 0 9,110 9,394 245 0

Ending Balance 6-30-19 $ 0 0 0 0 6,038 5,812 10,211 968

Page 18: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police Dept No Police DeptRutherford Rutledge Saltillo Samburg Sardis Saulsbury Savannah Scotts Hill

Beginning Balance 7-1-18 $ 0 0 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 0 0 0 0 5,595 0 Confiscations 0 1,451 0 0 0 0 9,936 0Total Revenues $ 0 1,451 0 0 0 0 15,531 0

Expenditures: Law Enforcement $ 0 1,451 0 0 0 0 15,531 0 Drug Enforcement/Education 0 0 0 0 0 0 0 0Total Expenditures $ 0 1,451 0 0 0 0 15,531 0

Ending Balance 6-30-19 $ 0 0 0 0 0 0 0 0No Police Dept

Signal No Police Dept No Police DeptSelmer Sevierville Sharon Shelbyville Mountain Silerton Slayden Smithville

Beginning Balance 7-1-18 $ 0 227,638 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 3,607 7,509 0 18,057 0 0 0 0 Confiscations 3,732 0 0 0 0 0 0 0Total Revenues $ 7,339 7,509 0 18,057 0 0 0 0

Expenditures: Law Enforcement $ 3,732 22,647 0 1,287 0 0 0 0 Drug Enforcement/Education 3,607 23,237 0 16,770 0 0 0 0Total Expenditures $ 7,339 45,884 0 18,057 0 0 0 0

Ending Balance 6-30-19 $ 0 189,263 0 0 0 0 0 0

Page 19: Local Government Audit For the Cities Audited by CPA firms

No Police DeptSmyrna Sneedville Soddy-Daisy Somerville South Carthage South Fulton South Pittsburg Sparta

Beginning Balance 7-1-18 $ 0 0 0 41,006 0 1,780 0 40,640

Revenues: Forfeitures and Seizures $ 37,096 0 0 1,690 0 4,154 0 1,084 Confiscations 12,704 0 4,774 2,101 0 6,615 0 0Total Revenues $ 49,800 0 4,774 3,791 0 10,769 0 1,084

Expenditures: Law Enforcement $ 970 0 0 33,592 0 0 0 2,132 Drug Enforcement/Education 48,830 0 4,774 0 0 155 0 34Total Expenditures $ 49,800 0 4,774 33,592 0 155 0 2,166

Ending Balance 6-30-19 $ 0 0 0 11,205 0 12,394 0 39,558

No Police Dept No Police Dept No Police DeptSpencer Spring City Spring Hill Springfield St. Joseph Stanton Statonville Sunbright

Beginning Balance 7-1-18 $ 2,423 17,570 96,048 0 6,623 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 4,128 42,441 800 0 0 0 Confiscations 0 1,254 1,283 1,881 1,223 0 0 0Total Revenues $ 0 1,254 5,411 44,322 2,023 0 0 0

Expenditures: Law Enforcement $ 0 3,186 16,458 3,256 2,784 0 0 0 Drug Enforcement/Education 0 0 14,752 8,000 500 0 0 0Total Expenditures $ 0 3,186 31,210 11,256 3,284 0 0 0

Ending Balance 6-30-19 $ 2,423 15,638 70,249 33,066 5,362 0 0 0

Page 20: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police DeptTennessee Thompson's No Police Dept

Surgoinsville Sweetwater Tazewell Tellico Plains Ridge Station Three Way TiptonvilleBeginning Balance 7-1-18 $ 0 0 0 0 0 0 0 5,509

Revenues: Forfeitures and Seizures $ 12,854 22,856 9,956 509 0 0 0 83 Confiscations 0 7,095 23,125 550 0 0 0 0Total Revenues $ 12,854 29,951 33,081 1,059 0 0 0 83

Expenditures: Law Enforcement $ 0 22,231 33,081 0 0 0 0 0 Drug Enforcement/Education 0 7,720 0 0 0 0 0 379Total Expenditures $ 0 29,951 33,081 0 0 0 0 379

Ending Balance 6-30-19 $ 12,854 0 0 1,059 0 0 0 5,213

Toone Townsend Tracy City Trenton Trezevant Trimble Troy TullahomaBeginning Balance 7-1-18 $ 0 0 0 0 5,200 0 3,649 0

Revenues: Forfeitures and Seizures $ 0 0 2,102 27,245 96 0 6,967 8,380 Confiscations 0 0 0 0 0 0 0 0Total Revenues $ 0 0 2,102 27,245 96 0 6,967 8,380

Expenditures: Law Enforcement $ 0 0 2,102 0 0 0 0 0 Drug Enforcement/Education 0 0 0 0 0 0 3,000 2,830Total Expenditures $ 0 0 2,102 0 0 0 3,000 2,830

Ending Balance 6-30-19 $ 0 0 0 27,245 5,296 0 7,616 5,550

Page 21: Local Government Audit For the Cities Audited by CPA firms

No Police Dept No Police Dept No Police Dept No Police DeptTusculum Unicoi Union City Vanleer Viola Vonore Walden Wartburg

Beginning Balance 7-1-18 $ 13,568 0 64,825 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 0 0 26,542 0 0 1,530 0 0 Confiscations 0 0 30,989 0 0 0 0 0Total Revenues $ 0 0 57,531 0 0 1,530 0 0

Expenditures: Law Enforcement $ 6,306 0 78,536 0 0 1,530 0 0 Drug Enforcement/Education 1,219 0 1,726 0 0 0 0 0Total Expenditures $ 7,525 0 80,262 0 0 1,530 0 0

Ending Balance 6-30-19 $ 6,043 0 42,094 0 0 0 0 0

No Police DeptWartrace Watauga Watertown Waverly Waynesboro Westmoreland White Bluff White House

Beginning Balance 7-1-18 $ 0 0 2,726 61,155 0 9,101 0 13,717

Revenues: Forfeitures and Seizures $ 0 0 0 12,426 0 2,065 0 0 Confiscations 0 0 0 5,145 0 3,475 1,930 0Total Revenues $ 0 0 0 17,571 0 5,540 1,930 0

Expenditures: Law Enforcement $ 0 0 0 20,973 0 0 0 2,000 Drug Enforcement/Education 0 0 0 27,115 0 0 1,930 2,500Total Expenditures $ 0 0 0 48,088 0 0 1,930 4,500

Ending Balance 6-30-19 $ 0 0 2,726 30,638 0 14,641 0 9,217

Page 22: Local Government Audit For the Cities Audited by CPA firms

No Police DeptNo Police Dept No Police Dept Woodland

White Pine Whiteville Whitwell Williston Winchester Winfield Woodbury MillsBeginning Balance 7-1-18 $ 14,557 94,256 0 0 0 0 0 0

Revenues: Forfeitures and Seizures $ 1,398 1,855 0 0 21,920 0 0 0 Confiscations 7,120 2,602 0 0 800 0 546 0Total Revenues $ 8,518 4,457 0 0 22,720 0 546 0

Expenditures: Law Enforcement $ 0 24,900 0 0 22,720 0 546 0 Drug Enforcement/Education 0 33,979 0 0 0 0 0 0Total Expenditures $ 0 58,879 0 0 22,720 0 546 0

Ending Balance 6-30-19 $ 23,075 39,834 0 0 0 0 0 0

YorkvilleBeginning Balance 7-1-18 $ 0

Revenues: Forfeitures and Seizures $ 0 Confiscations 0Total Revenues $ 0

Expenditures: Law Enforcement $ 0 Drug Enforcement/Education 0Total Expenditures $ 0

Ending Balance 6-30-19 $ 0