Spring Fling Craft Festival at Edgar Evins State Park May 11th
Edgar Evins State Park is hosting a Spring Fling Craft Festival at the park on Saturday, May 11l, 2024 from 9 a.m. – 4 p.m. Booth space is available.
Admission to the event is free. There will be crafts, vendors, and tasty treats.
UCEMC hiring a Groundsman Apprentice Journeyman Lineman
The Upper Cumberland Electric Membership Corporation (UCEMC) has an opening for a Groundsman/Apprentice/Journeyman Lineman. The successful applicant for the position will be assigned to UCEMC’s Carthage District Office. All Applicants should note that this position includes a residency requirement. The standard maximum distance employees hired shall be no
more than twenty (20) miles of the service area perimeter of the Carthage Office to which assigned. UCEMC offers a competitive salary and benefits package together with a working environment conducive to personal and professional growth. UCEMC is a Tennessee Drug-Free
Workplace and an Equal Opportunity Employer. Applicants must be presently legally authorized to work in the United States. UCEMC will exercise its right to select an applicant for hire. Persons interested in applying for the position may read the Notice of Position Open and the position’s description at https://go.bear.agency/4arYez9; www.JOBS4TN.GOV; or the local Tennessee Department of Labor & Workforce Development Office. Apply on UCEMC’s website https://go.bear.agency/4arYez9 through April 05, 2024. No application will be accepted after 4:30 p.m. Friday April 5, 2024. For more information on this position contact UCEMC’s Human Resources Department at 800-261-2940 ext. 123.
UCEMC is an EEO employer and an affirmative action employer. UCEMC is committed to guaranteeing to its employees and all applicants for employment equal employment opportunities regardless of race, gender, age, religion, national origin, genetic information, disability or veteran status, or any other protected status, except where such status is a bona fide occupational qualification.
Smith County High School Owls Soccer 2024 Smokey Mountain Tournament Champions
After an opening game against Livingston Academy that ended in a 2-2 draw, the Smith County Owls high school soccer team traveled to Gatlinburg. The annual Smoky Mountain Tournament is a high level match up of schools from many states. Each year college scouts come to watch the action across seven fields. The Owls started their weekend on Friday night matching up against Concord Christian. The Owls won 2-1. On Saturday the opponent was East Robertson. The Owls won 4-1. On Sunday the Owls faced Munford High School and won 4-2. The Smith County Owls won their division which also included Macon County and Seymour High School. Our boys brought home the trophy just months after the Lady Owls brought home their own trophy from the same tournament’s fall edition.
Thursday March 21 the Owls traveled to #6 Friendship Christian. Senior Blake Baird started off the scoring with an assist to Terence Davis. That would be the last time the Owls saw the back of the net. Friendship scored twice for the win 2-1. The first loss is always tough but there is a lot to be learned from that game and now the Owls can move forward and focus on District play.
Spring break will be quiet but on April 2 the Owls will travel to Dekalb County to make up a game that was earlier scheduled. Then on April 4 we host York for our Home Opener and the beginning of District play.
photos and article submitted by Vivian Schaffers
Smith County Insider Business Spotlight
We would love to help you promote business! Please fill out the form below and upload your business logo along with any photos that you want to include in the article. This is a great chance to give the community a detailed description of the services you offer, the experience they can expect, your location and hours, and a bit about you and your employees.
Director of Schools Announces Public Information Team
At the request of the Smith County Board of Education, Director of Schools Mr. Barry H. Smith has appointed a Public Information team. The Public Information team will serve as a vital link between the Smith County school system and the community it serves, helping to build understanding, trust, and support for educational initiatives and goals. Members of the team include Dillon Reed, Bonnie Grandstaff, and Kristie Glover. Their combined experience, skills, and dedication will be instrumental in fostering transparency, engagement, and positive relationships within the community.
Dillon Reed currently serves as the Technology Supervisor for Smith County Schools, overseeing all technology-related hardware, software, and network infrastructure. Previously, he served as a high school assistant principal and classroom teacher at Smith County High School, teaching English, Theatre, and Journalism to students in grades 9-12. He has also worked as a freelance journalist in addition to his career in education.
Bonnie Grandstaff is a 26-year employee of Smith County Schools. She has held various positions within the school system, including serving as a classroom teacher and literacy leader at New Middleton Elementary School, and currently holds the position of Technology Coordinator at the Smith County Board of Education.
Kristie Glover has an extensive background in education, having served Smith County Schools for 24 years in various capacities including classroom teacher, academic coach, and supervisor. Currently, she holds the position of Extended Learning Program Director, where she collaborates with community partners to develop and implement programs that supplement and enrich the learning experience for students.
Board of Education releases statement regarding recently released audit findings
The following statement was released by the Smith County Schools Information Team:
With the 2023 audit report for the Office of Director of Schools being released on March 19, 2024, the General Purpose fund balance was not mentioned in the posts shared on social media. For the sake of full transparency, the audit reported our General Purpose Fund Balance as of June 30, 2023, at $10,937,297.
In response to audit finding 2023-001 DEFICIENCIES WERE NOTED IN AMOUNTS REPORTED AS COMPENSATION FOR THE DIRECTOR OF SCHOOLS TO THE TENNESSEE CONSOLIDATED RETIREMENT SYSTEM, we contacted TCRS as instructed, received guidance, and have moved forward with their recommendation.
In response to audit finding 2023-002 THE SCHOOL DEPARTMENT WAS ASSESSED A PENALTY OF $59,509 BY THE INTERNAL REVENUE SERVICE FOR NONCOMPLIANCE WITH THE AFFORDABLE CARE ACT. In 2014, the Board met in a special-called meeting to discuss the Affordable Care Act. A significant study was conducted and all budgetary items were considered. The Board, at that time, decided that they could not feasibly expand medical coverage for all employees without asking for a tax increase and amended the budget to cover potential costs for the assessment of the penalty. In order to be in compliance with the Affordable Care Act and remove the finding, The Board of Education will discuss providing medical insurance for full-time, non-certified employees at the April board meeting with an estimated cost of $1,600,000 annually.
In response to audit finding 2023-003 MATERIAL AUDIT ADJUSTMENTS WERE REQUIRED FOR PROPER FINANCIAL STATEMENT PRESENTATION, $714,481 was referenced in the finding, with specific mention to property tax receivables. All property tax revenue was fully and completely posted in our books for 2023; however, audit did ask that the balance sheet be updated to classify the revenue in parts as property tax receivables, allowance for uncollectible taxes, deferred current taxes, deferred delinquent taxes, and current property tax. Moving forward property tax receivables will be classified as instructed in order to be in compliance with audit.
There has been some public comment about the management’s lack of response to the audit report. According to audit regulations, a management’s response is not mandatory. We were required and did submit a Corrective Action Plan detailing a plan to correct any findings.
Mr. Smith and the Board of Education share the same financial plan: manage spending so that we are financially prepared to support the district’s strategic plan. This approach ensures that financial resources are allocated in a manner that best serves the needs and objectives of our system and are used efficiently to benefit students, staff, and the community as a whole, all while not asking the County for any tax increase.
If you have any further questions, feel free to reach out to our CFO, Norma Mitchell at mitchelln@smithcoedu.net.
Gabe Harville Wins National 4-H Public Speaking Title
Smith County 4-H News by Rachel Petty, UT Extension Agent, 4-H Youth Development
March is Extension Month! This month, I want to highlight one of the most exciting things that has happened in the Smith County 4-H program this year. Senior High 4-H’er Gabe Harville recently had the opportunity to attend 4-H Western National Roundup in Denver, Colorado, where he competed in the 4-H National Prepared Public Speaking contest.
Gabe was crowned the 4-H National Prepared Public Speaking Champion on Friday, January 5, 2024!
Gabe was among 17 other competitors from across several states, and we could not be more proud of him for bringing the national title back home to Tennessee and Smith County.
Gabe is an all-star 4-H’er who has been involved in almost everything that 4-H has to offer since he began participating in the 4th grade. Gabe has been a member of countless judging teams, held officer positions at the classroom and county level, and has served as 4-H Congress Speaker of the House and as a member of the Tennessee State 4-H Council. Gabe is now an 11th grader at Smith County High School.
Gabe’s speech celebrates his journey in 4-H and the friends and memories he has made along the way. Gabe is a natural storyteller, and it’s easy to believe him when he talks about how 4-H has shaped him into the leader that he is today.
When I sat down to talk to Gabe about his experience at Western National Round-Up, I was struck by just how humble this young man is. Gabe told me about playing cards with his friends, eating lots of good food, and sightseeing in the Rockies during his time in Colorado. Gabe told me that he really enjoyed learning and hearing from his fellow competitors. “There were some excellent speeches,” he said.
Gabe admitted that he was a little surprised when they called his name on award’s night, but he described it as “just another blessing”.
Gabe attended 4-H Western National Roundup with his mother Lisa and his big sister Grace, who is currently a 4-H Agent in Wilson County and a former National Public Speaking winner in the extemporaneous category herself. Lisa is a 4-H volunteer in Smith County, a champion of the local and statewide 4-H program, and an extremely supportive parent. Her advice to Gabe has always been to do his best. “You are never competing against anyone except yourself” is what she tells him.
Gabe told me that it has been exciting to see things come full circle, since the public speaking contest was the first thing that Gabe ever did in 4-H. It has always been one of Gabe’s goals to see how far that he could get.
Gabe’s biggest piece of advice for other young people is to get involved in 4-H. “I’ve tried to stay involved with everything I’ve been presented,” Gabe said. It has clearly paid off.
We are so proud of Gabe and his dedication to the Smith County 4-H program and the way that he constantly strives to make his best better!
If you have any questions about the many opportunities that Smith County 4-H can offer our local youth, please email rpetty@utk.edu or call the UT Extension office at 615-735-2900.
UT Extensions News – Master Beef Producer Graduates
By Katie Martin, Smith County Extension Agent
Twenty-six producers from Smith and Trousdale County recently graduated from the Master Beef Producer Course. The course included information on topics such as reproduction, nutrition, forages, genetics, marketing, and herd health. Extension Agents, Extension Specialists, and industry experts served as speakers to share their research, real world experience, and answer any questions. A meal was provided each night for the participants thanks to several local businesses. Meal sponsors included Smith Farmers Co-Op, Wilson Bank & Trust, Farm Credit Mid-America, Citizens Bank, Smith County Farm Bureau, and Smith County Cattlemen’s Association.
The graduates enjoyed a steak dinner upon graduation and were given a Master Beef Producer farm sign and hat along with their certificate.
For more information about Master Beef or any other Extension Program, please contact the UT Extension office at 615-735-2900.
Smith County Humane hosts Pancakes for Paws and Fundraising Auction April 20th
The Smith County Humane Association will hold a fundraising event Saturday, April 20th. They will start the day with Pancakes for Paws from 7 a.m. – 10 a.m. A breakfast plate for adults will be $7 and include 3 pancakes, 2 sausage and coffee or orange juice. Plates for children 12 and under will be $4.
An auction will follow beginning at 10 a.m. If you are spring cleaning and want to donate, gently used items will be accepted for the event at the Smith County Armory 3/28 – Friday 4/15-4/19 from 10 a.m.- 4 p.m. or 4/18-4/19 4-7 p.m. at 140 JMZ Drive.
Smith County’s Own – Barbara Kannapel nominated as “Remarkable Woman” by local News Channel
Barbara Kannapel, Founder and Director of “The Spot” Youth and Family Resource Network in Carthage, TN was recently recognized by WKRN News Channel 2 in their Remarkable Women series.
Barbara founded “The Spot” as a nonprofit organization that provides a safe environment for young people 5th-12th grade to explore their world. Through various programming activities youth develop skills, and gain a sense of belonging with peers and adults and explore their individual identities and goals.
Check out the news article at the WKRN website.
Major Drug Bust: Trio Arrested in Smith County After Attempted Methamphetamine Deal
Sgt. Junior Fields, along with Deputy Levi Grigg and Officer Ian Grigg, apprehended three individuals during a routine check at Pilot on February 2, 2024. The event occurred after observing suspicious activity involving a white Saturn on Gordonsville Hwy.
The driver, identified as Mr. Steven Thornburg, was accompanied by passengers Mr. Franklin Wesley Newton III and Mr. Dylan Keys. Sgt. Fields approached the vehicle after noticing multiple individuals in and out of the car for over 20 minutes. Upon inquiry about the ownership of the vehicle, Mr. Newton claimed it was his, disclosing their intention to travel to Nashville to pick up drugs.
An investigation revealed that the trio was traveling to acquire three ounces of Crystal Methamphetamine from Mr. Keys’ dealer, with each contributing $600 for the transaction. The vehicle, provided by Mr. Newton, was being used to facilitate this illegal exchange.
During the arrest, Mr. Thornburg was found in possession of a pill identified as Tizanidine and a small amount of heroin. Two glass methamphetamine pipes were also discovered within the vehicle. Mr. Keys said he had attempted to arrange for his dealer to bring the methamphetamine to Smith County but was unsuccessful which led them to head to Nashville for the exchange.
All three individuals, Mr. Thornburg, Mr. Newton, and Mr. Keys, were taken into custody and transported to the Smith County Jail for processing. A search revealed that Mr. Thornburg was driving on a revoked license, issued in Washington County, TN, since August 18, 2021 and also an active warrant in Smith County for Failure to Appear.
Carthage Family Chiropractic hosts Easter Egg Hunt
Carthage Family Chiropractic invites you to participate in their Good Easter Egg Hunt! They will have eggs hidden outside throughout our open office hours (8am-4pm). Find an egg, bring it inside, and get a prize (& a punch on your VIP card).
Prizes include:
-Sauna session
-Leg compression sleeve therapy
-Cupping therapy
-T-shirt
-Blender bottle
-Candy & a sticker!
Limit 1 per person. Prizes are random depending on which egg you find!
State Comptroller cites four findings in most recent Smith County audit report
The state has released its audit report on the basic financial statements of Smith County as of and for the year ended June 30, 2023.
According to the report from the Tennessee Comptroller’s Office, “Our audit resulted in four findings and recommendations, which we have reviewed with Smith County management. Detailed findings, recommendations, and management’s responses are included in the Single Audit section of this report.”
To see the full annual financial report visit: https://comptroller.tn.gov/content/dam/cot/la/documents/county/2023/FY23SmithAFR.pdf
The following are summaries of the audit findings:
OFFICE OF DIRECTOR OF ACCOUNTS AND BUDGETS
FINDING 2023-001: THE SOLID WASTE DISPOSAL FUND HAD A DEFICIT IN UNRESTRICTED NET POSITION
(Internal Control – Significant Deficiency Under Government Auditing Standards)
The Solid Waste Disposal Fund had a deficit of $15,384,533 in unrestricted net position at
June 30, 2023. This deficit resulted from the recognition of a liability of $20,798,473 in the
financial statements for costs associated with closing the county’s landfill and monitoring the landfill for 30 years after its closure. Generally accepted accounting principles and state statutes require that such costs be reflected in the financial statements. This deficiency is the result of management’s failure to correct the findings reported in prior-year audit reports.
RECOMMENDATION
County officials should develop and implement a plan that would fund the deficit in
unrestricted net position.
MANAGEMENT’S RESPONSE – DIRECTOR OF ACCOUNTS AND BUDGETS
I concur with this finding. The Solid Waste Disposal Fund is a proprietary fund that has a
liability for the closure, post-closure and monitoring costs for 30 years after its closure. Smith County does some of the closure and post-closure work ourselves to cut down on costs. The closure and post-closure cost will be spread out over several years as each cell meets its full capacity. After the closure of the landfill, money left in the Solid Waste Fund will pay for the 30-year monitoring cost. If and when that money is depleted, the Smith County Tax Base will assume the costs of monitoring. With favorable conditions, it is Smith County’s goal to reduce the deficit through contracts and cell management.
OFFICE OF DIRECTOR OF SCHOOLS
FINDING 2023-002: DEFICIENCIES WERE NOTED IN AMOUNTS REPORTED AS COMPENSATION FOR THE DIRECTOR OF SCHOOLS TO THE TENNESSEE CONSOLIDATED RETIREMENT SYSTEM
(Noncompliance Under Government Auditing Standards)
Deficiencies were noted in amounts reported as compensation for the director of schools
(director) to the Tennessee Consolidated Retirement System (TCRS). The director’s contract provides that the board of education shall pay the director annual compensation as follows:
a. The base BEP Allocation Director’s Salary from the State of Tennessee;
b. The Medicare withholding;
c. The Social Security withholding;
d. The family health care plan premium; and
e. Dental and vision insurance.
The contract also states, “The cumulative amounts shown above shall be the base salary for purposes of TCRS Retirement Benefits.” Section 8-34-101(14)(A), Tennessee Code Annotated, states, “Earnable compensation means the compensation payable to a member for services rendered to an employer.” Auditors asked TCRS to review the director’s contract to determine if all amounts reported met the definition of earnable compensation. TCRS advised that the base BEP allocation salary from the state is the only amount that constitutes “earnable compensation” for retirement purposes. The amounts for subsections (b) – (e) of the director’s contract do NOT constitute “earnable compensation” for retirement purposes. This deficiency is the result of a lack of management oversight. As a result of this deficiency, amounts reported to TCRS for the director have been overstated and could potentially inflate future retirement benefits. We have reported this finding to TCRS.
RECOMMENDATION
Only earnable compensation should be reported to TCRS. The school department should contact TCRS to find out what steps should be taken to correct this deficiency.
MANAGEMENT’S RESPONSE – DIRECTOR OF SCHOOLS
No formal management response was submitted. An explanation to the finding is included in the Corrective Action Plan.
FINDING 2023-003: THE SCHOOL DEPARTMENT WAS ASSESSED A PENALTY OF $59,509 BY THE INTERNAL REVENUE SERVICE FOR NONCOMPLIANCE WITH THE AFFORDABLE CARE ACT
(Noncompliance Under Government Auditing Standards)
During the year, the school department paid a penalty of $59,509 to the Internal Revenue
Service for failure to comply with the Affordable Care Act for 2020. The school department
provides health insurance coverage to its employees; however, this coverage was not in
compliance with federal regulations for certain employees. This deficiency resulted from a
management decision and failure to correct the prior-year finding.
RECOMMENDATION
The school department should ensure the health insurance coverage provided to its employees complies with the Affordable Care Act.
MANAGEMENT’S RESPONSE – DIRECTOR OF SCHOOLS
No formal management response was submitted. An explanation to the finding is included in the Corrective Action Plan.
FINDING 2023-004: MATERIAL AUDIT ADJUSTMENTS WERE REQUIRED FOR PROPER FINANCIAL STATEMENT PRESENTATION
(Internal Control – Material Weakness Under Government Auditing Standards)
At June 30, 2023, certain general ledger account balances in the General Purpose School
Fund were not materially correct, and audit adjustments totaling $714,481 were required for the financial statements to be materially correct at year-end. Generally accepted accounting principles require Smith County to have adequate internal controls over the maintenance of its accounting records. Material audit adjustments were required because the department’s financial reporting system did not prevent, detect, or correct potential misstatements in the accounting records. It is a strong indicator of a material weakness in internal controls if the county has ineffective controls over the maintenance of its accounting records, which are used to prepare the financial statements, including the related notes to the financial statements. This deficiency is the result of a lack of management oversight. We presented audit adjustments to management that they approved and posted to properly present the financial statements in this report.
RECOMMENDATION
Smith County should have appropriate processes in place to ensure its general ledgers are materially correct.
MANAGEMENT’S RESPONSE – DIRECTOR OF SCHOOLS
No formal management response was submitted. An explanation to the finding is included in the Corrective Action Plan.
Smith County Gets Its First Tourism Magazine – Ad Space & Photo Submissions Wanted!
Get ready to showcase the best of Smith County! The Smith County Chamber is proud to announce the first-ever tourism magazine dedicated to highlighting the beauty, charm, and unique experiences Smith County offers.
This exciting new publication will be a valuable resource for state travelers, showcasing our stunning landscapes, rich history, vibrant festivals, delicious local cuisine, and hometown shops.
Thousands of copies of the magazine will be distributed to visitors centers, hotels, and other tourist spots throughout the entire state of TN.
The magazine will also be linked to a living and active tourism website, ensuring visitors have access to the latest information and resources they need to plan their perfect Smith County getaway.
Local Businesses Take Center Stage
The Smith County Magazine is offering a fantastic opportunity for local businesses to reach a wider audience. We have a limited number of ad spots available to showcase your shops, restaurants, attractions, and hospitality services. Please reach out to the Smith County Chamber of Commerce to learn about available ad options!
Capture Smith County’s Spirit
We’re also looking for captivating photos that capture the essence of Smith County! Do you have stunning scenery, vibrant local events, or delightful details that showcase our community’s spirit?
Share Your Photos!
We invite all residents and shutterbugs to submit their photos for a chance to be featured in the magazine.
How to Get Involved
- For Advertising Inquiries: Contact us at Media@SmithCountyChamber.org
- Photo Submissions: Send your high-resolution photos (at least 300 dpi) to media@SmithCountyChamber.org
- Be sure to look out for a photo release to sign via email if your photos are selected for use with the magazine!
This is a collaborative effort to celebrate and promote Smith County. We’re excited to share our hometown stories and create a magazine that becomes a treasured keepsake for locals and a trusted guide for visitors.
Let’s showcase all that Smith County has to offer!
Contact:
Bill Woodard
Director, Smith County Chamber of Commerce
Phone: (615) 735-2093
Email – Media@SmithCountyChamber.org
Routine Traffic Stop Unearths Drug Arrest in Smith County
Sgt. Junior Fields of the Smith County Sheriff’s Office made a traffic stop on the evening of February 5, 2024, which led to the discovery of illicit substances and the subsequent arrest of Mrs. Joanna Marie Goad.
The traffic stop unfolded when Sgt. Fields observed a silver Silverado with a non-working muffler and a non-illuminated license plate. Upon stopping the vehicle, Sgt. Fields identified Mrs. Goad as the driver and her husband as the passenger. The situation took an unexpected turn when Sgt. Fields realized there was an active protection order between Mrs. Goad and her husband.
Sgt. Fields requested Mrs. Goad to step out of the vehicle to discuss the order of protection. During the conversation, Sgt. Fields sought consent to search the vehicle, which Mrs. Goad willingly granted. However, as Sgt. Fields returned to his truck to retrieve Mrs. Goad’s identification, he observed her attempting to hide items from a bag.
Sgt. Fields promptly advised Mrs. Goad to stop, but she continued her actions in an attempt to prevent further concealment, Sgt. Fields took decisive action, placing Mrs. Goad into custody as she resisted. A subsequent search of the bag revealed two small baggies of crystal methamphetamine, a cut straw with crystal methamphetamine residue, and a glass methamphetamine pipe.
Mrs. Goad was immediately arrested and transported to the Smith County Jail for processing. The charges against her include possession of crystal methamphetamine and drug paraphernalia.
