City of Sweetwater Officials Made ‘Questionable Credit Card Purchases’ Totaling More than $130,000, Investigation Reveals

City of Sweetwater (Courtesy: Tennessee Comptrollers Office)

City of Sweetwater Officials Made ‘Questionable Credit Card Purchases’ Totaling More than $130,000, Investigation Reveals

Sweetwater, TN (WOKI / WVLT) An investigation by the Tennessee Comptroller’s Office revealed that officials with the City of Sweetwater made questionable credit card purchases totaling more than $130,000 over the course of nearly a decade.

According to the investigation, city officials made purchases totaling $132,680.03 from December 2014 through June 2023, including at least $2,615.99 the city paid in taxes and fees.

Types of Questionable ExpendituresTotal ($)Taxes or Fees ($)
Food71,636.671,967.41
Unsupported36,009.1473.12
Equipment and Supplies10,287.60254.55
Planning, Development, or Tourism9,843.38205.63
Contingency and Gifts4,248.6597.54
Travel654.5317.74
Grand Total132,680.032,615.99

City officials “frequently dined at restaurants or food trucks located in Sweetwater or nearby cities such as Athens, Cleveland, Crossville, Farragut, Knoxville, Lenoir City, Madisonville, and Spring City,” the Comptroller Office’s investigation said. However, the city did not have a policy governing the purchase of food, the purpose of the meals or who was present.

Additionally, investigators said city officials made unsupported purchases including Amazon Prime and Adobe subscriptions and equipment and supply purchases, such as diffusers and essential oils.

The Comptroller’s Office also said city officials made other questionable purchases totaling $34,165.66 that were coded to an account nicknamed “gun pay.”

“Many city employee purchases appeared to be relevant to city business, such as police employees purchasing firearms or several employees purchasing clothing and boots for additional uniforms; however, some city employee purchases appeared to be abusive by benefiting the employee as a payroll advance rather than benefiting the city,” investigators said.

According to the Comptroller’s Office, the investigation revealed the following deficiencies:

  • City of Sweetwater officials failed to provide adequate oversight or separate financial duties
  • City of Sweetwater officials failed to establish an adequate prior approval system for purchases
  • City of Sweetwater officials failed to maintain adequate supporting documentation for purchases
  • City of Sweetwater officials failed to maintain adequate supporting documentation for city accounts
  • City of Sweetwater officials routinely paid sales taxes on city purchases
  • City of Sweetwater officials failed to establish adequate written policies governing city purchases

Investigators said city officials “indicated that they have corrected or intend to correct these deficiencies.”

The City of Sweetwater providing our news partner WVLT with following statement:

As a result of a comprehensive investigation over the scope of nearly nine years, the Comptroller’s Office of the State of Tennessee is releasing a report spanning from 2014 to 2023. And while the report makes only two findings, neither of which are criminal, the City of Sweetwater takes this review very seriously. The report recommends a few internal control policy changes, several of which have already been implemented and adopted by the City of Sweetwater. We will now take time for internal review on additional procedures and policies to ensure continued public confidence. We want to continue to sharpen and improve our internal controls to benefit the citizens of Sweetwater.

We are grateful to see this matter closed, and appreciate the diligence the staff and state personnel provided throughout the course of this thorough investigation. – City of Sweetwater

Click here to view the full report.

City of Sweetwater (Courtesy: Tennessee Comptrollers Office)