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7KH%HDFRQ&HQWHURI7HQQHVVHHLVDQLQGHSHQGHQWQRQSURÀWDQGQRQSDUWLVDQUHVHDUFK
organization dedicated to providing concerned citizens and public leaders with expert empirical
research and timely free market solutions to public policy issues in Tennessee.
The Beacon Center’s mission is to change lives through public policy by advancing the principles of
free markets, individual liberty, and limited government.
Committed to its independence, the Beacon Center neither seeks nor accepts any government
funding. The Beacon Center is a 501(c)(3) organization that enjoys the tax-deductible support
of individuals, foundations, and businesses sharing a concern for Tennessee’s future and an
appreciation of the role of sound ideas and a more informed debate.
32%R[‡1DVKYLOOH7HQQHVVHH
3KRQH‡)D[‡ZZZEHDFRQWQRUJ
&RS\ULJKW‹
Beacon Center of Tennessee
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by Justin Owen, Trey Moore, & Scott Sumner
Edited by: Michele Thompson
Designed by: Jason Keisling
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T CONTENTS
INTRODUCTION ...................................................................................................................... 1
PORK OF THE YEAR ................................................................................................................ 2
A Volunteer State Solyndra ................................................................................................ 2
HOLLYWOOD, HOBNOBBERS, AND HANDOUTS: A TAXPAYER HORROR FLICK ............................. 3
Lights…Camera…Taxes.................................................................................................... 3
Studio Prop-­Up: Take Two .................................................................................................. 3
CRONYISM, TENNESSEE STYLE ............................................................................................... 4
Corporate Welfare on the “FastTrack” ................................................................................. 4
TNInvest-­No More ............................................................................................................. 5
STATE BUDGET IS FAT & HAPPY .............................................................................................. 5
Pull No Punches ................................................................................................................ 5
The Boll Dole .................................................................................................................... 5
Where’s the Beef?! ............................................................................................................ 6
The Definition of Insanity .................................................................................................. 6
Museum Flooded with Handouts, Not Water (or Visitors) ...................................................... 7
More Museum Moolah ........................................................................................................ 7
Red: Good for Golfers, Bad for Taxpayers ............................................................................ 7
Over 100 Ways to Say “Pork” ............................................................................................. 8
Public TV Close To Takeoff…From the Nest ......................................................................... 9
A Country Music Hall of Shame .......................................................................................... 9
Watkins College of Art, Design, Film & Government Handouts .............................................. 9
Private Land? What’s That? ............................................................................................... 9
WASTE, FRAUD, & ABUSE HITS CLOSE TO HOME ....................................................................10
Government Waste Convention ..........................................................................................10
We’re on the Road to Nowhere ...........................................................................................10
Mayor’s Got a Brand New Cad ...........................................................................................10
Bogus Bonuses ................................................................................................................11
Ain’t That Some Chit ........................................................................................................12
What Can I Say? I’m a Car Guy! ........................................................................................12
An Erosion of Cash ...........................................................................................................13
Emergency Embezzlement .................................................................................................13
CONTENTS
A GOVERNMENT WASTE POTPOURRI ......................................................................................13
The Red Mile ....................................................................................................................13
Speaking Truth to Power Salaries ......................................................................................14
Dying to Get Unemployment Benefits .................................................................................14
No Work, More Pay ...........................................................................................................14
Nosedive .........................................................................................................................15
Taken for a Ride on Big Greenbelt Taxes ............................................................................15
State Employees Just Wanna Have Fu-­un ...........................................................................16
Tax Dollars: Yours, Mine & Ours ........................................................................................16
Wasting Tax Dollars at the Speed of Light ..........................................................................17
50,000 Tons of Crop .........................................................................................................17
THIEVERY & FOOLERY ...........................................................................................................17
A Hand in Your Pocket ......................................................................................................17
Down the Drain ................................................................................................................19
Budget-­Busters ...............................................................................................................20
Bidding Below the Belt .....................................................................................................22
CONCLUSION .........................................................................................................................23
GET PLUGGED IN ...................................................................................................................26
Turn a Donation into Savings ............................................................................................26
Become a Citizen Watchdog ..............................................................................................26
ABOUT THE AUTHORS ............................................................................................................26
SOURCES ..............................................................................................................................27
INTRODUCTION
The Beacon Center’s eighth-­‐annual Tennessee Pork Report is proof that state and local governments across Tennessee continue to go hog wild with taxpayers’ hard-­‐earned money. The 2013 Pork Report uncovers more than $511 million that state and local governments squandered over the past year.
Numerous political pet projects retain their black hole status; fraud and abuse remain serious concerns, particularly at the local level; and state and local governments press forward with hundreds of millions of taxpayer dollars in corporate welfare—taking money from certain businesses and doling it out to others, often with no guarantees that jobs will be maintained long-­‐term.
The 2013 Pork Report exposes a plethora of government waste, fraud, and abuse, including:
Ȉ ̈́͹͵ ‹ŽŽ‹‘ ‹ ‡””‘‡‘—•Ž› ’ƒ‹† —‡’Ž‘›‡– „‡‡ϐ‹–•ǡ ‹…Ž—†‹‰ …ƒ•Š –‘
‡š‹•–‹‰•–ƒ–‡™‘”‡”•ƒ†–Š‡†‡…‡ƒ•‡†ǡ‘ˆ™Š‹…Š‘Ž›̈́ͳͷǤ͵‹ŽŽ‹‘Šƒ•„‡‡
recouped;
Ȉƒ•–‡ˆ—Žϐ‹Ž‹…‡–‹˜‡•–‘‘ŽŽ›™‘‘†‡Ž‹–‡•–‘–Š‡–—‡‘ˆ̈́ͳ͵Ǥͷ‹ŽŽ‹‘Ǣ
Ȉ̈́ͺͲͲǡͲͲͲ–‘—’†ƒ–‡ƒ•–—†›–‘†‡–‡”‹‡™Šƒ––‘†‘™‹–Š–Š‡˜ƒ…ƒ–‡‡••‡‡
State Prison;
Ȉ„‡‡ˆ’”‘‘–‹‘…ƒ’ƒ‹‰ƒ–ƒ…‘•–‘ˆ̈́ʹ͵ͷǡͲͲͲǢƒ†
Ȉ‘—–”ƒ‰‡‘—••’‡†‹‰•’”‡‡„›ƒ‘…™‘‘†…‹–›‘ˆϐ‹…‹ƒŽǡ™Š‘•’‡–̈́͵ʹǡͲͲͲ
on an arsenal of guns, ammunition, cameras, clothes, protein powder, and testosterone booster.
†–Šƒ–ǯ•‘–‡˜‡–Š‡„‡•–Ȅ‘”™‘”•–ǡ”ƒ–Š‡”Ǥƒ”‹‰–Š‡ʹͲͳ͵Dz‘”‘ˆ–Š‡‡ƒ”dz
†‹•–‹…–‹‘‹•‡Ž‘…‡‹…‘†—…–‘”ǡ™Š‹…Š…‘–‹—‡•–‘”‡…‡‹˜‡ƒ–‘–ƒŽ‘ˆ̈́ͻͷ‹ŽŽ‹‘
in corporate welfare from the state despite laying off hundreds of workers and failing to live up to the promises that secured that cash.
•ƒ›‘‡™Š‘Šƒ•…”ƒ…‡†‘’‡ƒTennessee Pork Report over the past eight years can attest, the contents of this publication will leave taxpayers from Mountain City to Memphis seeing red. Packed into these pages are some of the worst examples ‘ˆ‰‘˜‡”‡–™ƒ•–‡ǡˆ”ƒ—†ǡƒ†ƒ„—•‡‘—”•–ƒ–‡Šƒ••‡‡‘˜‡”–Š‡’ƒ•–›‡ƒ”Ǥ˜‡”›
taxpayer should sit down and take a deep breath before reading any further.
1
PORK OF THE YEAR A Volunteer State Solyndra
‡’”‡•‡–‹‰‘‡‘ˆ–Š‡Žƒ”‰‡•–…‘”’‘”ƒ–‡™‡Žˆƒ”‡…ƒ–ƒ•–”‘’Š‡•‹‡‡••‡‡ǯ•Š‹•–‘”›ǡ
ˆ‘”‡”
‘˜Ǥ Š‹Ž ”‡†‡•‡ǯ• †‡ƒŽ ™‹–Š –Š‡ •‘Žƒ” ‹†—•–”›ǯ• ‡Ž‘… ‡‹…‘†—…–‘”
continues to sour on taxpayers. Clarksville taxpayers cringed when the company ƒ‘—…‡†‹‡„”—ƒ”›–Šƒ–‹–™‘—Ž†Žƒ›‘ˆˆ͵ͲͲ‡’Ž‘›‡‡•ƒ––Š‡‡™Ž›…‘•–”—…–‡†
ƒ† –ƒš’ƒ›‡” •—„•‹†‹œ‡† ̈́ͳǤʹ „‹ŽŽ‹‘ †‘ŽŽƒ” ƒ—ˆƒ…–—”‹‰ ’Žƒ–Ǥ Š‡ ‡™• ‰‘–
™‘”•‡‹ƒ”…Šǡ™‹–Š‡Ž‘…ƒ‘—…‹‰™Šƒ–ƒ›ˆ‡ƒ”‡†ǣ–Š‡Žƒ›‘ˆˆ•™‘—Ž†„‡
’‡”ƒ‡–ǤŽŽ–‘Ž†ǡ–Š‡Žƒ”‰‡•–’‘Ž›•‹Ž‹…‘ƒ—ˆƒ…–—”‡”‹–Š‡ǤǤŠƒ•…‘•–ˆ‡†‡”ƒŽǡ
•–ƒ–‡ǡƒ†Ž‘…ƒŽ–ƒš’ƒ›‡”•‘”‡–Šƒ̈́ʹͷͲ‹ŽŽ‹‘ˆ‘”–Š‡•–ƒ‰ƒ–Žƒ”•˜‹ŽŽ‡’”‘Œ‡…–Ǥ
……‘”†‹‰–‘–Š‡Nashville Business Journal1: ȈŠ‡•–ƒ–‡’‹–…Š‡†‹̈́ͻͷ‹ŽŽ‹‘ˆ‘”…‘•–”—…–‹‘‘ˆ‡Ž‘…ǯ•̈́ͳǤʹ„‹ŽŽ‹‘’Žƒ–Ǥ
Ȉ ‡‡••‡‡ ƒŽ•‘ ‰ƒ˜‡ ̈́͸ ‹ŽŽ‹‘ ˆ‘” ƒ …Š‡‹…ƒŽ ‡‰‹‡‡”‹‰ ’”‘‰”ƒ ƒ– —•–‹
‡ƒ› –ƒ–‡ ‹˜‡”•‹–› ‹ Žƒ”•˜‹ŽŽ‡ ‰‡ƒ”‡† –‘™ƒ”† –”ƒ‹‹‰ ’‘–‡–‹ƒŽ ‡Ž‘…
employees.
Ȉ ‡Ž‘… ”‡…‡‹˜‡† ƒ ’ƒ›‡–Ǧ‹ǦŽ‹‡—Ǧ‘ˆǦ–ƒš‡• ƒ‰”‡‡‡– ™‹–Š ‘–‰‘‡”›
‘—–›™‘”–Š̈́͹͹Ǥͺ‹ŽŽ‹‘ǡ–Š‘—‰Š̈́͵ͳǤͷ‹ŽŽ‹‘‘ˆ–Šƒ–‹•ˆ‘”ƒ’‘–‡–‹ƒŽƒ††‹–‹‘
–‘–Š‡ˆƒ…‹Ž‹–›ǤŠ‡…‘—–›ƒŽ•‘ƒ‰”‡‡†–‘̈́ʹͲǤ͸‹ŽŽ‹‘‹‘–Š‡”‹…‡–‹˜‡•Ǥ
ȈŠ‡‡‡••‡‡ƒŽŽ‡›—–Š‘”‹–›…‘‹––‡†̈́͸ͲǤͷ‹ŽŽ‹‘‹–Š‡ˆ‘”‘ˆƒ‰”ƒ–Ǥ
Šƒ– •Š‘—Ž† ”‡ƒŽŽ› •‡† –ƒš’ƒ›‡”•ǯ Š‡ƒ†• •’‹‹‰ ‹• –Šƒ– –Š‡ •–ƒ–‡ ‡‰‘–‹ƒ–‡† –Š‡
‡Ž‘… †‡ƒŽ ™‹–Š‘—– ƒ› ‹† ‘ˆ ‡ƒ‹‰ˆ—Ž Dz…Žƒ™„ƒ…dz ’”‘˜‹•‹‘ •Š‘—Ž† –Š‡
company renege on its commitments. Such a clause could have allowed the state to ”‡…‘—’–ƒš’ƒ›‡”‘‡›Ȅ‘”ǡƒ–˜‡”›Ž‡ƒ•–ǡ•–‘’•‡†‹‰…Š‡…•Ȅ‹–Š‡‡˜‡–‡Ž‘…
ˆƒ‹Ž‡†–‘ƒ‡‰‘‘†‘‹–•’”‘‹•‡•Ǥ•–‡ƒ†ǡƒ†‹‘”‡˜‡ƒŽ‡†–Šƒ––Š‡•–ƒ–‡ǡ‹
ƒ……‘”†ƒ…‡™‹–Š–Š‡‘”‹‰‹ƒŽƒ‰”‡‡‡–ǡ•‡–…Š‡…•–‘‡Ž‘…Ž‘‰ƒˆ–‡”™‘”‡”•
were handed pink slips and the shiny plant shuttered.ʹ  ’”‹Ž ʹͲͳ͵ǡƒ ˆ—ŽŽ ‘–Š
ƒˆ–‡”‡Ž‘…ƒ‘—…‡†‹–•™‘”‡”•™‘—Ž†‘–„‡…‘‹‰„ƒ…ƒ†‹–•‡‡••‡‡
‘’‡”ƒ–‹‘••Š—–†‘™ǡ–Š‡•–ƒ–‡’ƒ‹†–Š‡…‘’ƒ›ƒŽ‘•–̈́͹ʹͲǡͲͲͲǤ
Instead of risking tax dollars on a project that eerily mimics Solyndra, the state could Šƒ˜‡ —•‡† ‹–• ’‘”–‹‘ ‘ˆ –Š‡ ‡Ž‘… ‹…‡–‹˜‡•ȄƒŽ‘•– ̈́ͳͲͲ ‹ŽŽ‹‘Ȅ–‘ …—– –Š‡
š…‹•‡ ƒš „› ‘‡ǦŠƒŽˆ ’‡”…‡– ˆ‘” ‡˜‡”› „—•‹‡•• ‹ ‡‡••‡‡Ǥ͵ To the taxpayers •—„•‹†‹œ‹‰–Š‡†‡ƒŽǡ–Šƒ–•Š‘—Ž†–—”–Š‡ƒŽŽDz‰”‡‡Ǥdz
2
HOLLYWOOD, HOBNOBBERS, AND HANDOUTS: A TAXPAYER HORROR FLICK
Lights…Camera…Taxes Š‡ ‡™ –‡Ž‡˜‹•‹‘ •Š‘™ Nashville is a big hit locally, but it hasn’t come cheap for Tennessee taxpayers. They •Š‡ŽŽ‡† ‘—– ̈́ͺǤͷ ‹ŽŽ‹‘ ‹ •—„•‹†‹‡•
–‘ –Š‡ •Š‘™ǯ• ’”‘†—…‡”• ‹ Œ—•– ‹–• ϐ‹”•–
season.4‡ˆ‘”‡ƒ‹”‹‰–Š‡ϐ‹ƒŽ‡’‹•‘†‡ǡ
the show’s producer was back at the trough asking for more.5 Courtesy of The Tennessean
”‘’‘‡–•‘ˆϐ‹Ž•—„•‹†‹‡•ƒ”‡–›’‹…ƒŽŽ›
‡‹–Š‡”Dz‡…‘‘‹…†‡˜‡Ž‘’‡–dzƒ‰‡…‹‡•
™Š‘ƒ™ƒ”†–Š‡•—„•‹†‹‡•‘”ϐ‹Ž’”‘†—…‡”•
who receive them. The two groups make big claims of positive economic impact supposedly spurred by taxpayer grants –‘‘ŽŽ›™‘‘†…‘’ƒ‹‡•Ǥ—–‘’’‘‡–•
argue that the return on investment for taxpayers is far less than advertised. In fact, considerable evidence suggests –Šƒ– ϐ‹Ž •—„•‹†‹‡• ƒ”‡ ƒ ‡– Ž‘•‡” ˆ‘” ’—„Ž‹… –”‡ƒ•—”‹‡•Ǥ Š‡ ƒš ‘—†ƒ–‹‘ǡ ƒ
independent and nonpartisan think tank, found that, with the exception of those studies commissioned by economic development authorities and the Motion Picture ••‘…‹ƒ–‹‘ǡDzƒŽ‘•–‡˜‡”›‘–Š‡”•–—†›Šƒ•ˆ‘—†ϐ‹Ž–ƒš…”‡†‹–•‰‡‡”ƒ–‡Ž‡••–Šƒ
͵Ͳ…‡–•ˆ‘”‡˜‡”›̈́ͳ‘ˆ•’‡†‹‰Ǥdz͸Šƒ–‹•ǡˆ‘”‡˜‡”›–ƒš†‘ŽŽƒ”•‡––‘‘ŽŽ›™‘‘†ǡ
‡‡••‡‡ǯ• ‡…‘‘› •–ƒ†• –‘ ”‡…‘—’ǡ ƒ– ‘•–ǡ Œ—•– ͵Ͳ …‡–•Ȅƒ ͹Ͳ ’‡”…‡– Ž‘••Ǥ
‘ ’—– –Š‹• ‹ ’‡”•’‡…–‹˜‡ǡ –Š‡ ƒ˜‡”ƒ‰‡ ”‡–—” ‘ ƒ• ‡‰ƒ• •Ž‘– ƒ…Š‹‡• ‹• ‘”‡
than three times better.͹ Despite these facts, taxpayers footed the bill for a third of Nashvilleǯ•ϐ‹”•–Ǧ•‡ƒ•‘’”‘†—…–‹‘…‘•–•Ǥͺ Now how’s that for southern hospitality?
Studio Prop-­Up: Take Two
Š‡‘ŽŽ›™‘‘†’”‘†—…‡”•‘ˆNashvilleƒ”‡‘––Š‡‘Ž›ϐ‹Žƒ‡”•–‘‰‡–‹‘–Š‡
…‘”’‘”ƒ–‡ ™‡Žˆƒ”‡ ƒ…–‹‘ ‹ ‡‡••‡‡Ǥ Š‡ •–ƒ–‡ †‘Ž‡† ‘—– ‘”‡ –Šƒ ̈́ʹʹ ‹ŽŽ‹‘
™‘”–Š ‘ˆ ϐ‹Ž ‹…‡–‹˜‡• „‡–™‡‡ ʹͲͲͺ ƒ† ʹͲͳʹǡ ƒ……‘”†‹‰ –‘ Tennessee Report. 3
Šƒ–…‘—Ž†ƒŽŽ–Šƒ––ƒš’ƒ›‡”‘‡›ˆ—†ǫ•Tennessee Report notes, it could cover –Š‡ •ƒŽƒ”‹‡• ‘ˆ Ͷͷͷ ϐ‹”‡ϐ‹‰Š–‡”• ‘” ͷͷ͸ ’‘Ž‹…‡ ‘ˆϐ‹…‡”• ‹ ƒ•Š˜‹ŽŽ‡Ǣ ϐ‹˜‡ –‡ƒ…Š‡”• ˆ‘”
‡˜‡”› …‘—–› ‹ –Š‡ •–ƒ–‡ ˆ‘” ƒ ‡–‹”‡ ›‡ƒ”Ǣ ‘” ƒ –ƒš ”‡–—” ‘ˆ ‡ƒ”Ž› ̈́ͻ –‘ ‡˜‡”›
Tennessee household.ͻŠ‡•–ƒ–‡„—†‰‡–…ƒŽŽ•ˆ‘”ƒ‘–Š‡”̈́ͳ͵Ǥͷ‹ŽŽ‹‘–‘„‡•’‡–
‘ϐ‹Ž‹…‡–‹˜‡•–Š‹•…—””‡–ϐ‹•…ƒŽ›‡ƒ”Ǥ……‘”†‹‰–‘„—†‰‡–†‘…—‡–•ǡ–Š‹•‘‡›
™‹ŽŽ…”‡ƒ–‡Œ—•–ͳ͸ͶŒ‘„•‹–Š‡ϐ‹Ž‹†—•–”›ǡ…‘•–‹‰–ƒš’ƒ›‡”•ƒƒ•–‘—†‹‰̈́ͺʹǡͲͲͲ
per job.ͳͲ
Ž–Š‘—‰Š‘‹†‡’‡†‡–•–—†›Šƒ•„‡‡…‘†—…–‡†‘‡‡••‡‡ǯ•ˆ‹Ž•—„•‹†›
program, a state Comptroller of the Treasury audit found that these jobs are Ž‹‡Ž›–‡’‘”ƒ”›†‡•’‹–‡–Š‡Š‹‰Š’”‹…‡–ƒ‰ǤŠ‡ƒ—†‹–ˆ‘—†DzŽ‹––Ž‡–‘‘‡˜‹†‡…‡
[that] t he i ncentives h ave led t o new f ilm producing f acilities or p ermanent f ilm Œ‘„• ‹ ‡‡••‡‡Ǥdz11 It appears the benefits of film incentives are little more –ŠƒDz•’‡…‹ƒŽ‡ˆˆ‡…–•Ǥdz
CRONYISM, TENNESSEE STYLE
Corporate Welfare on the “FastTrack”
The state’s FastTrack programs provide job training and infrastructure development for select companies through taxpayer-­‐
funded grants. These programs have become the preferred method ˆ‘”
‘˜Ǥ‹ŽŽƒ•Žƒǯ•ƒ†‹‹•–”ƒ–‹‘‹†‘Ž‹‰‘—–…‘”’‘”ƒ–‡™‡Žˆƒ”‡
Scan t o learn more to favored companies. This is a slight departure from his predecessor ƒ„‘—–‡ƒ…‘ǯ•ϐ‹‰Š–
against corporate who bundled large sums of tax credits and cash payments to a welfare.
ˆ‡™ …‘’ƒ‹‡•ǡ ‘•–Ž› –‘ ”‡Ž‘…ƒ–‡ –‘ ‡‡••‡‡Ǥ Š‹Ž‡ –Š‹• ‡™
approach reduces taxpayer risk compared to previous corporate welfare strategies, it still involves the hand of government—meaning politicians and bureaucrats—picking winners and losers in business. Because all companies are not treated equally and ‰‹˜‡ƒˆƒ‹”•Š‘–ƒ–”‡…‡‹˜‹‰–Š‡–ƒš’ƒ›‡”Šƒ†‘—–•ǡ•‘‡„‡‡ϐ‹–ƒ––Š‡‡š’‡•‡‘ˆ
‘–Š‡”•Ǥ†ƒŠ—‰‡‡š’‡•‡‹–‹•Ǥ
–Š‡ʹͲͳ͵ǦʹͲͳͶϐ‹•…ƒŽ›‡ƒ”ǡ
‘˜Ǥƒ•Žƒ™‹ŽŽ‹Œ‡…–‡ƒ”Ž›̈́ͶͷǤͷ‹ŽŽ‹‘‹–‘–Š‡•‡
–™‘’”‘‰”ƒ•ǡ’Ž—•ƒ‘–Š‡”̈́͸‹ŽŽ‹‘‹–‘ƒŠ‡ƒ†“—ƒ”–‡””‡Ž‘…ƒ–‹‘ƒ••‹•–ƒ…‡ˆ—†
for large companies.ͳʹ That is millions of dollars that most businesses will fork over –‘„‡‡ϐ‹–ƒ•‡Ž‡…–ˆ‡™Ǥ†…”‡ƒ–‹‰‘”—’‰”ƒ†‹‰‡š‹•–‹‰Œ‘„•‹–Š‡•–ƒ–‡…‘‡•™‹–Š
ƒŠ‹‰Š’”‹…‡–ƒ‰ǤŠ‡Œ‘„•‹ŽŽ•’”‘‰”ƒ‹–•‡Žˆ”‡’”‡•‡–•ƒŽ‘•–̈́ͷǤ͵‹ŽŽ‹‘‘ˆ–Š‹•
–‘–ƒŽ•’‡†‹‰Ǥ‹–ŠŒ—•–ͶͲͲŒ‘„•–‘„‡…”‡ƒ–‡†‘”Dz—’‰”ƒ†‡†dz‹–Š‡•–ƒ–‡ƒ•ƒ”‡•—Ž–ǡ
–ƒš’ƒ›‡”•ƒ”‡†”‘’’‹‰̈́ͳ͵ǡʹͷͲ’‡”Œ‘„Ǥͳ͵ •ƒ•Žƒǯ•ϐ‹”•––‡”…‘‡•–‘ƒ‡†ǡ–Š‡‰‘˜‡”‘”™‹ŽŽŠƒ˜‡†‹”‡…–‡†‘˜‡”̈́ʹͷͲ
4
million in FastTrack grants to a lucky few companies. Meanwhile, Tennessee’s corporate income tax per capita remains among the highest in the country for existing Tennessee businesses.14„‡––‡”•–”ƒ–‡‰›™‘—Ž†„‡–‘”‡†—…‡„—•‹‡••–ƒš‡•
ƒ…”‘••–Š‡„‘ƒ”†ǡ„‡‡ϐ‹–‹‰–Š‡•–ƒ”–Ǧ—’ǡ–Š‡•ƒŽŽ‘ƒ†’‘’•Š‘’ǡ–Š‡‡†‹—Ǧ
sized business, and the large corporation equally. It’s time for government to stop manipulating the marketplace with taxpayer money.
TNInvest-­No More
The controversial TNInvestco program is no stranger to these pages. Created ‹ ʹͲͲͻ ƒ† ‡š’ƒ†‡† ‹ ʹͲͳͲǡ –Š‡ ’”‘‰”ƒ ’”‘˜‹†‡• –ƒš …”‡†‹–• –‘ ‹•—”ƒ…‡
…‘’ƒ‹‡•™Š‘‹˜‡•–‹˜‡–—”‡…ƒ’‹–ƒŽˆ‹”•Ǥ‘•–‹‰–ƒš’ƒ›‡”•ƒ–‘–ƒŽ‘ˆ̈́ʹͲͲ
‹ŽŽ‹‘ǡͳͲ˜‡–—”‡…ƒ’‹–ƒŽˆ‹”•™‡”‡’‹…‡†„‡Š‹†…Ž‘•‡††‘‘”•–‘’”‘˜‹†‡•‡‡†
money to start-­‐up companies.  Žƒ–‡ ʹͲͳʹǡ –Š‡ •–ƒ–‡ ‘’–”‘ŽŽ‡”ǯ• ‘ˆˆ‹…‡ ‹••—‡† ƒ –”‘—„Ž‹‰ ”‡’‘”– ‘ –Š‡
’”‘‰”ƒǤ ……‘”†‹‰ –‘ ƒ—†‹–‘”•ǡ –Š‡”‡ ™ƒ• Dz’‡”˜ƒ•‹˜‡ ‘…‘’Ž‹ƒ…‡ ™‹–Š
’”‘‰”ƒ ”‡“—‹”‡‡–•dz –Šƒ– Ž‡† –‘ ƒ Dz”‹• ‘ˆ ˆ”ƒ—†ǡ ™ƒ•–‡ ƒ† ƒ„—•‡Ǥdz15 ˜‡
™‘”•‡ǡ–Š‡Œ‘„Ǧ…”‡ƒ–‹‘•–ƒ–‹•–‹…•ƒ”‡†‹•ƒŽˆ‘”–Š‡ˆ‘—”Ǧ›‡ƒ”Ǧ‘Ž†’”‘‰”ƒǤ•‘ˆ
‘˜‡„‡”ʹͲͳʹǡ˜‡•–…‘Šƒ†…”‡ƒ–‡†Œ—•–͹ͷʹˆ—ŽŽǦ–‹‡Œ‘„•˜‹ƒ̈́ͺͷ‹ŽŽ‹‘‹
’ƒ›‡–•–‘ͳͳͶ‡ƒ”Ž›Ǧ•–ƒ‰‡…‘’ƒ‹‡•Ǥ‘—’Ž‡†™‹–Š–Š‡̈́ʹͲ‹ŽŽ‹‘ˆ‡‡ˆ‘”–Š‡
ͳͲ˜‡–—”‡…ƒ’‹–ƒŽˆ‹”•–‘ƒƒ‰‡–Š‡’”‘Œ‡…–ǡ–Šƒ–ƒ‘—–•–‘ƒ•–ƒ‰‰‡”‹‰…‘•–
–‘–ƒš’ƒ›‡”•‘ˆ̈́ͳͶͲǡͲͲͲ’‡”Œ‘„Ǥͳ͸‹–Šƒ–”ƒ…”‡…‘”†Ž‹‡–Š‹•ǡ‹–‹•ƒ•–‘‹•Š‹‰
that some lawmakers continue to defend the floundering program. For taxpayers’ sake, it’s past time to lay this failed scheme to rest.
STATE BUDGET IS FAT & HAPPY
Pull No Punches
Š‡‡‡••‡‡–ŠŽ‡–‹…‘‹••‹‘™ƒ•„‘”‹ʹͲͲͺ–‘”‡‰—Žƒ–‡„‘š‹‰ǡ‹…„‘š‹‰
ƒ† ‹š‡† ƒ”–‹ƒŽ ƒ”–• ȋȌǡ •—’’Žƒ–‹‰ –Š‡ •–ƒ–‡ ‘š‹‰ ‘‹••‹‘Ǥ Š‘•‡
™‹•Š‹‰ –‘ Š‘Ž† ƒ ’”‘ˆ‡••‹‘ƒŽ „‘š‹‰ǡ ǡ ‘” ‹…„‘š‹‰ ‡˜‡– —•– ϐ‹”•– ‘„–ƒ‹
a license and meet other requirements through the commission. Costing taxpayers ̈́ʹͶ͹ǡͲͲͲ ƒ ›‡ƒ”ǡ –Š‡ …‘‹••‹‘ ”‡‰—Žƒ–‡• ƒ ’ƒŽ–”› ʹͷ ‡˜‡–• ƒ—ƒŽŽ›Ǥͳ͹ – ƒ …‘•–
‘ˆ ‡ƒ”Ž› ̈́ͳͲǡͲͲͲ ’‡” ‡˜‡–ǡ –ƒš’ƒ›‡”• ‡‡† –‘ †‡Ž‹˜‡” –Š‹• —‡…‡••ƒ”› ƒ‰‡…› ƒ
knockout punch.
The Boll Dole
ƒ‹‰‹–•ϐ‹”•–Pork Reportƒ’’‡ƒ”ƒ…‡‹ʹͲͲͺǡ–Š‡‡Ž—•‹˜‡„‘ŽŽ™‡‡˜‹Ž‹•ƒ–‹›„—‰
5
that threatens the crop of cotton growers. Originally started as a project of longtime ‡ƒ–‡’‡ƒ‡”‘Š‹Ž†‡”ǡ–Š‡’”‘Œ‡…–”‡ƒ‹•ƒ•–ƒ’Ž‡‹–Š‡•–ƒ–‡„—†‰‡–Ǥ—†‡†
–Š”‘—‰Š –Š‡ ‡”–‹ϐ‹‡† ‘––‘ ”‘™‡”•ǯ ”‰ƒ‹œƒ–‹‘ —†ǡ ̈́͸Ͳ͹ǡͷͲͲ ‹• ƒŽŽ‘…ƒ–‡†
‹ –Š‡ ʹͲͳ͵ǦʹͲͳͶ •–ƒ–‡ „—†‰‡– ˆ‘” –Š‡ ‡”ƒ†‹…ƒ–‹‘ ‘ˆ „‘ŽŽ ™‡‡˜‹Ž•Ǥͳͺ † ™Š‹Ž‡ –Š‡
state continues to spend money to eliminate this bug, it admits that the boll weevil ‹•ͳͲͲ’‡”…‡–‡”ƒ†‹…ƒ–‡†ƒ†Šƒ•„‡‡ˆ‘”•‡˜‡”ƒŽ›‡ƒ”•Ǥ‘”–—ƒ–‡Ž›ˆ‘”–ƒš’ƒ›‡”•ǡ
–Š‡•–ƒ–‡ǯ•ƒŽŽ‘…ƒ–‹‘‹•ƒ†”‘’‹–Š‡„—…‡–…‘’ƒ”‡†–‘–Š‡̈́͸ǤͶ‹ŽŽ‹‘‘…‡•’‡–
annually on the project.ͳͻ
Where’s the Beef?!
’’ƒ”‡–Ž› –Š‡ ͳͻͺͶ ‡†›ǯ• …‘‡”…‹ƒŽ
in support of hamburgers has worn off and beef is no longer a favored diet for ‡‡••‡ƒ•Ǥ  ʹͲͳʹǡ –Š‡ •–ƒ–‡ „‡‰ƒ
…‘ŽŽ‡…–‹‰ƒͷͲǦ…‡––ƒš‘‡ƒ…ŠŠ‡ƒ†‘ˆ
…ƒ––Ž‡•‘Ž†‹–Š‡•–ƒ–‡–‘Dz„—‹Ž††‡ƒ†
ƒ†ƒ”‡–•ˆ‘”„‡‡ˆ‹‡‡••‡‡ǤdzʹͲ The project, beefed up by the state chapters ‘ˆ –Š‡ ‹˜‡•–‘… ƒ”‡– ••‘…‹ƒ–‹‘ǡ
ƒ––Ž‡‡ǯ• ••‘…‹ƒ–‹‘ǡ ƒ” —”‡ƒ—
‡†‡”ƒ–‹‘ǡ ƒ‹”› ••‘…‹ƒ–‹‘ǡ ƒ† ‡‡ˆ
Cattle Improvement Initiative, will cost ̈́ʹ͵ͷǡͲͲͲ –Š‹• ϐ‹•…ƒŽ ›‡ƒ”Ǥʹͳ Now, be a good taxpayer and eat your beef.
4HE$ElNITIONOF)NSANITY
 ‘ˆ–Ǧ”‡’‡ƒ–‡† ’Š”ƒ•‡ ’—”’‘”–• –Šƒ– –Š‡ †‡ϐ‹‹–‹‘ ‘ˆ ‹•ƒ‹–› ‹• †‘‹‰ –Š‡ •ƒ‡
–Š‹‰ ‘˜‡” ƒ† ‘˜‡” ‡š’‡…–‹‰ †‹ˆˆ‡”‡– ”‡•—Ž–•Ǥ ‡š– –‘ –Šƒ– †‡ϐ‹‹–‹‘ ‹• ƒ ’‹…–—”‡
‘ˆ ‡‡••‡‡ǯ• ”‡Ǧ‹†‡”‰ƒ”–‡ ’”‘‰”ƒǤ ƒ…‹‰ —’ ƒ ̈́ͺͷ ‹ŽŽ‹‘ ƒ—ƒŽ ’”‹…‡
tag, the program has one thing right: costly consistency.ʹʹ The program’s impact has been studied numerous times, and the results are no laughing matter. Despite the good intention of giving Tennessee’s children a head start before Kindergarten, ”‡•‡ƒ”…Š•Š‘™•–Šƒ––Š‡’”‘‰”ƒˆƒ‹Ž•–‘’”‘†—…‡ƒ›Ž‘‰Ǧ–‡”„‡‡ϐ‹–Ǥ–—†›ƒˆ–‡”
•–—†›‹†‹…ƒ–‡•–Šƒ–„‡›‘†–Š‡ϐ‹”•–‰”ƒ†‡ǡ–Š‡”‡‹•‘‡ƒ•—”ƒ„Ž‡†‹ˆˆ‡”‡…‡„‡–™‡‡
students who attended Pre-­‐K and those who did not.ʹ͵
One group of children who may benefit at least partially from the program is at-­‐
”‹••–—†‡–•Ǥ‡–ǡƒ•–Š‡ʹͲͳ͵ǦʹͲͳͶ•–ƒ–‡„—†‰‡–…‘ˆ‹”•ǡŒ—•–͵ͺ’‡”…‡–‘ˆƒ–Ǧ
risk children participate in the program.ʹͶ Millions of dollars are instead wasted attracting students who are not at-­‐risk, making Pre-­‐K little more than a glorified babysitting program.
6
Museum Flooded with Handouts, Not Water (or Visitors)
‡’Š‹•Žƒ†ƒ””‡…‡–Ž›”‡…‡‹˜‡†̈́ʹ‹ŽŽ‹‘‹ˆ‡†‡”ƒŽ–ƒš†‘ŽŽƒ”•ˆ”‘–Š‡ǤǤ
Department of Commerce designed to help communities suffering economically from ƒ–—”ƒŽ†‹•ƒ•–‡”•ǤŠ‡ƒ–‹‘ƒŽ‹˜‹Ž‹‰Š–•—•‡—ǡ•‹–‡‘ˆ–Š‡ƒ”–‹—–Š‡”‹‰ǡ”Ǥ
ƒ••ƒ••‹ƒ–‹‘ǡ‹•ƒ’’ƒ”‡–Ž›•–‹ŽŽ•—ˆˆ‡”‹‰–Š‡‡ˆˆ‡…–•‘ˆƒϐŽ‘‘†–Šƒ–Š‹–‡’Š‹•–™‘
›‡ƒ”•ƒ‰‘Ǥ•ƒ–‹•ϐ‹‡†™‹–Š–Š‡•‡˜‡Ǧϐ‹‰—”‡ˆ‡†‡”ƒŽŠƒ†‘—–ǡ–Š‡—•‡—•—……‡••ˆ—ŽŽ›
Ž‘„„‹‡†–Š‡•–ƒ–‡ˆ‘”ƒƒ††‹–‹‘ƒŽ̈́͸ͲͲǡͲͲͲǤʹͷ
But questions arose in a Tennessee Watchdog report as to whether the museum was ƒˆˆ‡…–‡†ƒ–ƒŽŽ„›–Š‡ϐŽ‘‘†ǡ‘”™Š‡–Š‡”‹–‹••‹’Ž›ƒ†‡’–ƒ–ƒ˜‹‰ƒ–‹‰–Š‡–ƒš’ƒ›‡”
–”‘—‰ŠǤ•–Š‡•–‘”›’‘‹–•‘—–ǡŽ‹‡‘–Š‡”’”‘’‡”–›•‹––‹‰ƒ–‘’–Š‡…‹–›ǯ•–”ƒ†‡ƒ”
„Ž—ˆˆǡ –Š‡ ϐŽ‘‘†™ƒ–‡”• ‡˜‡” ”‡ƒ…Š‡† –Š‡ —•‡—Ǥ Š‡ ƒ•‡† ™Š› –Š‡ ‘’”‘ϐ‹–ǡ
which historically relies on private donations for operating revenue, was in need ‘ˆ ƒ –ƒš’ƒ›‡” Šƒ†‘—–ǡ ‡˜‡Ž‘’‡– ‹”‡…–‘” ‡˜‡”Ž› ƒƒ—›‡ •ƒ‹† –Š‡ ʹͲͳͳ ϐŽ‘‘†
Dz‡‰ƒ–‹˜‡Ž› ƒˆˆ‡…–‡† ƒ––‡†ƒ…‡ ƒ† –Š—• ‘—” ‡ƒ”‡† ”‡˜‡—‡Ǥdzʹ͸ But when pressed ˆ‘” ƒ––‡†ƒ…‡ ”‡…‘”†• ’”‡ǦϐŽ‘‘† ƒ† ’‘•–ǦϐŽ‘‘†ǡ ƒƒ—›‡ ”‡’‘”–‡†Ž› ”‡ˆ—•‡† –‘
”‡•’‘†Ǥˆϐ‹…‹ƒŽ•™‹–Š–Š‡‡’Š‹•‘˜‡–‹‘ƒ†‹•‹–‘”•—”‡ƒ—ƒ…‘™Ž‡†‰‡†
–Š‡‡‰ƒ–‹˜‡‡ˆˆ‡…–‘ˆ–Š‡ϐŽ‘‘†‘–‘—”‹•‹ʹͲͳͳǡ„—–…‘ϐ‹”‡†–Šƒ–…—””‡––‘—”‹•–
†‡…‹•‹‘•ƒ”‡Dz‘–ƒˆˆ‡…–‡†„›–Š‡ϐŽ‘‘†ˆ”‘–™‘›‡ƒ”•ƒ‰‘Ǥdzʹ͹
More Museum Moolah
Š‡ ƒ–‹‘ƒŽ ‹˜‹Ž ‹‰Š–• —•‡— ‹• ‘– –Š‡ ‘Ž› ’”‹˜ƒ–‡ ‘”‰ƒ‹œƒ–‹‘ ‡š–‡†‹‰
hands—palms up—to state taxpayers. Despite a mission that is local in substance, these museums require subsidies from Tennesseans statewide. The Chattanooga ‹•–‘”›—•‡—‹•–ƒ’’‹‰–ƒš’ƒ›‡”•ˆ‘”̈́ͷͲͲǡͲͲͲˆ‘”Dz„—‹Ž†‹‰ƒ†‡šŠ‹„‹–‡‡†•Ǥdzʹͺ
Š‡‘š˜‹ŽŽ‡‘–ƒ‹…ƒŽ
ƒ”†‡ƒ†”„‘”‡–—ƒŽ•‘Š‹–—’–ƒš’ƒ›‡”•ˆ‘”ƒ…‘‘ŽŠƒŽˆǦ
‹ŽŽ‹‘ –‘ Dz‹’Ž‡‡– –Š‡ ˆƒ…‹Ž‹–‹‡• ƒ•–‡” ’ŽƒǤdzʹͻ ‘–Š‡” ̈́ͷͲǡͲͲͲ ™ƒ• •Ž‹’’‡†
‹–‘ –Š‡ •–ƒ–‡ „—†‰‡– ƒ– –Š‡ Žƒ•– ‹—–‡ǡ ‡ƒ”ƒ”‡† ˆ‘” –Š‡ Ž‡š ƒŽ‡› ‘—•‡ ƒ†
—•‡—‹‡‹‰ǡ‡‡••‡‡Ǥ͵Ͳ If these attractions are so valuable to their home communities, it stands to reason they could attract enough private support, and ˜‹•‹–‘”•ǡ–‘„‡•‡ŽˆǦ•—ˆϐ‹…‹‡–Ǥ–Š‡”™‹•‡ǡˆ‘”…‹‰–ƒš’ƒ›‡”•–‘‡‡’–Š‡ƒ„‘˜‡™ƒ–‡”
is a losing proposition.
Red: Good for Golfers, Bad for Taxpayers
Golfers love seeing red numbers, as this indicates a score under par. But for taxpayers subsidizing the operation of Tennessee’s state-­‐owned golf courses, red numbers ”‡’”‡•‡–™ƒ•–‡ˆ—Ž•’‡†‹‰Ǥˆ‘”–—ƒ–‡Ž›ǡ–ƒš’ƒ›‡”••—„•‹†‹œ‡†ƒŽ‘•–̈́ͳ‹ŽŽ‹‘
™‘”–Š‘ˆ‰‘Žˆ‹ʹͲͳʹǡ™‹–ŠŒ—•–‘‡‰‘Žˆ…‘—”•‡‘ˆ‹‡–—”‹‰ƒ’”‘ϐ‹–Ǥ͵ͳ
7
TENNESSEE STATE GOLF COURSE NET PROFIT/LOSS FOR FISCAL YEARS 2011-­2012
COURSE
REVENUE
EXPENSES
NET PROFIT (+) OR LOSS (-­)
$1,061,309
Cumberland Mountain
7HQQHVVHH6WDWH*ROI&RXUVH1HW3UR¿W/RVV)RU)LVFDO<HDUV
)DOO&UHHN)DOOV
Course
Harrison
Bay
Cumberland Mountain
Henry
Horton
Fall Creek Falls
Montgomery
Bell
Harrison Bay
Henry Horton
Paris Landing
Montgomery Bell
Pickwich Landing
Paris Landing
Pickwick Landing
7LP·V)RUG
Tims Ford
Warrior’s Path
Warriors Path
TOTAL
Total
Revenue
$803,741
$491,987
$940,036
$1,317,683
$754,607
$940,036
$565,506
$765,400
$565,506
$730,477
$852,065
$7,221,502
Expenses
1HW3UR¿WDQG/RVV
+$154,994
$1,061,309
$767,747
$988,418
$1,162,689
$935,625
$988,418
$773,261
$740,503
$911,010
$911,010
$867,963
$8,208,525
-­$257,568
-$181,018
-­$275,760
+$154,994
-­$181,018
-­$48,382
-­$7,861
-­$174,997
-$180,533
-­$180,533
-$15,898
-­$15,898
-­$987,023
Š‡ •–ƒ–‡ ‡’ƒ”–‡– ‘ˆ ˜‹”‘‡– ƒ† ‘•‡”˜ƒ–‹‘ ȋȌ Šƒ• Š‹•–‘”‹…ƒŽŽ›
ƒ”‰—‡†–Šƒ–‡‡••‡‡ǯ•‰‘Žˆ…‘—”•‡•ƒ”‡’ƒ”–ƒ†’ƒ”…‡Ž–‘ƒ‘˜‡”ƒŽŽDz•‡ŽˆǦ•—ˆϐ‹…‹‡–dz
state park system. But the question remains whether operating golf courses for the „‡‡ϐ‹–‘ˆƒˆ‡™ƒ––Š‡‡š’‡•‡‘ˆƒŽŽ‹•‡‹–Š‡”ƒ‡“—‹–ƒ„Ž‡—•‡‘ˆ–ƒš†‘ŽŽƒ”•‘”ƒ…‘”‡
ˆ—…–‹‘‘ˆ•–ƒ–‡‰‘˜‡”‡–Ǥ†™Š‹Ž‡•Š‘—Ž†„‡…‘‡†‡†ˆ‘””‡†—…‹‰
–Š‡‡–Ž‘••–‘–ƒš’ƒ›‡”•„›”‘—‰ŠŽ›̈́͵ͳͷǡͲͲͲˆ”‘–Š‡’”‡˜‹‘—•ϐ‹•…ƒŽ›‡ƒ”ǡ–Š‡ˆƒ…–
remains that taxpayers have shelled out an average of nearly $1.4 million annually •‹…‡ʹͲͲ͸–‘…‘˜‡”–Š‡Ž‘••‘ˆ–Š‡•‡‘’‡”ƒ–‹‘•Ǥ‹–Š‡‹‰Š–‘ˆ‹‡‰‘Žˆ…‘—”•‡•Ž‘•‹‰
money, it’s long past time the state cut its losses. Over 100 Ways to Say “Pork”
Š‡ ‡‡••‡‡ ‡‡”ƒŽ ••‡„Ž› ‡•–ƒ„Ž‹•Š‡† –Š‡ ‡‡••‡‡ ‘”‡‹‰ ƒ‰—ƒ‰‡
•–‹–—–‡‹ͳͻͺ͸–‘’”‘˜‹†‡‘˜‡”ͳͲͲ†‹ˆˆ‡”‡–ˆ‘”‡‹‰Žƒ‰—ƒ‰‡•‡”˜‹…‡•–‘‹††Ž‡
‡‡••‡‡”‡•‹†‡–•Ǥ”‰—ƒ„Ž›ƒ˜‡‡”ƒ„Ž‡‡†‡ƒ˜‘”ǡ™‹–Šƒ•‹‰‹ϐ‹…ƒ–…Š—‘ˆ‹–•
‘’‡”ƒ–‹‰ †‘ŽŽƒ”• …‘‹‰ ˆ”‘ •–ƒ–‡ –ƒš’ƒ›‡”•ǡ ‡‡••‡ƒ• ™‘—Ž† „‡ Œ—•–‹ϐ‹‡† ‹
“—‡•–‹‘‹‰–Š‡‡š’‡•‡ǤŠ‹Ž‡–Š‡‹•–‹–—–‡‘…‡„‘ƒ•–‡†–Šƒ–•–ƒ–‡†‘ŽŽƒ”•”‡’”‡•‡–
DzŽ‡•• –Šƒ ʹͲ ’‡”…‡–dz ‘ˆ ‹–• ƒ—ƒŽ „—†‰‡–ǡ –Š‡ „‘––‘ Ž‹‡ –‘ –ƒš’ƒ›‡”• Šƒ• „‡‡
–”‡†‹‰—’™ƒ”†ƒ†…”‘••‡†–Š‡ʹͲ’‡”…‡––Š”‡•Š‘Ž†–Š‹•›‡ƒ”ƒ–̈́͵ͺͺǡͳͲͲǤ͵ʹ In fact, –Š‡‹•–‹–—–‡ǯ•…‘•––‘–ƒš’ƒ›‡”•Šƒ•‹…”‡ƒ•‡†„›ͳͷ’‡”…‡–•‹…‡ʹͲͳͳǤ͵͵ Taxpayers …‘—Ž†ƒŽ•‘„‡Œ—•–‹ϐ‹‡†‹“—‡•–‹‘‹‰™Š›–Š‡•–ƒ–‡…Š‘•‡–‘Ž‘…ƒ–‡ƒˆ‘”‡‹‰Žƒ‰—ƒ‰‡
‹•–‹–—–‡‹ƒ•Š˜‹ŽŽ‡Ǥ‘‘Ž›”‡ˆ‡””‡†–‘ƒ•Dz–Š‡•‘ˆ–Š‡‘—–Šǡdzƒ•Š˜‹ŽŽ‡‹•Š‘‡
–‘ ƒŽ‘•– ʹͷ ƒ……”‡†‹–‡† ˆ‘—”Ǧ›‡ƒ” ƒ† ’‘•–‰”ƒ†—ƒ–‡ ‹•–‹–—–‹‘•ǡ ‡‹‰Š– …‘—‹–›
…‘ŽŽ‡‰‡•ǡƒ†ͳʹ˜‘…ƒ–‹‘ƒŽƒ†–‡…Š‹…ƒŽ•…Š‘‘Ž•™‹–Š‹ƒͶͲǦ‹Ž‡”ƒ†‹—•Ǥ͵Ͷ
8
Public TV Close To Takeoff…From the Nest
In an entry that will hopefully soon meet the ash heap of history, public television •–ƒ–‹‘• ƒ…”‘•• –Š‡ •–ƒ–‡ ƒ”‡ ϐ‹ƒŽŽ› „‡‹‰ ™‡ƒ‡† ‘ˆˆ •–ƒ–‡ ‰‘˜‡”‡–Ǥ ›’‹…ƒŽŽ›
”‡…‡‹˜‹‰ ‹ŽŽ‹‘• ‘ˆ †‘ŽŽƒ”• ‡ƒ…Š ›‡ƒ” –‘ •–ƒ› ƒϐŽ‘ƒ–ǡ –Š‡ ʹͲͳ͵ǦʹͲͳͶ •–ƒ–‡ „—†‰‡–
ƒŽŽ‘…ƒ–‡• ƒ ‡”‡ ̈́ͳʹͷǡͲͲͲ –‘ –Š‡ •–ƒ–‹‘•Ǥ͵ͷ ˆ–‡” ƒŽŽǡ ƒ”‡– ˆ‘”…‡• Šƒ˜‡ ƒƒ‰‡†
–‘†‡Ž‹˜‡”ƒ—„‡”‘ˆ‘˜‡”Ǧ–Š‡Ǧƒ‹”…Šƒ‡Ž•‹Š‹‰Š†‡ϐ‹‹–‹‘–‘–Š‡’—„Ž‹…ˆ‘”ˆ”‡‡
without taxpayer subsidies. The state should allow market forces to drive public television to spread its wings without handouts from the taxpayers. A Country Music Hall of Shame
• ‹ˆ •Š‡ŽŽ‹‰ ‘—– ‘”‡ –Šƒ ŠƒŽˆǦƒǦ„‹ŽŽ‹‘ †‘ŽŽƒ”• ˆ‘” –Š‡ ‡™ …‘˜‡–‹‘ …‡–‡” ‹
Nashville was not enough for taxpayers to bear, the state recently kicked in another ̈́ͳ‹ŽŽ‹‘–‘–Š‡ƒ†Œƒ…‡–‘—–”›—•‹…ƒŽŽ‘ˆƒ‡–‘‹–‡‰”ƒ–‡‹–•‡Žˆ‹–‘–Š‡‡™
complex.͵͸Š‡ƒŽŽ‘ˆƒ‡‹•ƒ‡‡••‡‡•–ƒ’Ž‡‘™ƒŽŽ‘˜‡”–Š‡™‘”Ž†ƒ†™‹ŽŽ
‹‡˜‹–ƒ„Ž›„‡‡ϐ‹–ˆ”‘‹–•Ž‘…ƒ–‹‘‡ƒ”–Š‡‡™…‘˜‡–‹‘…‡–‡”Ǥ–‹•”‡ƒ•‘ƒ„Ž‡ǡ
then, to think it could cover the costs of these improvements on its own rather than expecting taxpayers to shell out even more money to this mammoth project on Nashville’s south side. Watkins College of Art, Design, Film & Government Handouts
‹–Š –—‹–‹‘ •›”‘…‡–‹‰ ƒ– •–ƒ–‡ ‹•–‹–—–‹‘• ƒ…”‘•• ‡‡••‡‡ǡ ’—„Ž‹… —‹˜‡”•‹–›
students might be surprised to know that taxpayers are also supporting certain private …‘ŽŽ‡‰‡•Ǥƒ‡ˆ‘”‹•–ƒ…‡–Š‡ƒ–‹•‘ŽŽ‡‰‡‘ˆ”–ǡ‡•‹‰Ƭ‹Ž‹ƒ•Š˜‹ŽŽ‡ǡ™Š‹…Š
–Š‹•›‡ƒ”™‹ŽŽ”‡…‡‹˜‡̈́ʹͲͲǡͲͲͲDz–‘ƒ††”‡••ˆƒ…‹Ž‹–›ƒ‹–‡ƒ…‡‡‡†•Ǥdz͵͹’’ƒ”‡–Ž›
it’s not enough for the state to fund the dozens of public colleges and universities across the state; it now wants to pick up the tab for private institutions’ expenses.
Private Land? What’s That?
––Š‡”ƒ–‡‡‡••‡‡‹•„—”‹‰–Š”‘—‰Š–ƒš’ƒ›‡”…ƒ•Š–‘„—›—’’ƒ”ǡˆ‘”‡•–ǡƒ†
™‡–Žƒ†•ǡ–Š‡–‡”Dz’”‹˜ƒ–‡Žƒ†dzƒ›‘‡†ƒ›„‡ƒ–Š‹‰‘ˆ–Š‡’ƒ•–Ǥ‡–ƒ‰ƒ‹ǡ–Š‹•
›‡ƒ”ǯ••–ƒ–‡„—†‰‡–ƒŽŽ‘…ƒ–‡•ƒ‘–Š‡”̈́ͳ͵Ǥ͵‹ŽŽ‹‘–‘’—”…Šƒ•‡ˆ‘”‡•–•ƒ†™‡–Žƒ†•
ˆ‘” –Š‡ •–ƒ–‡ǡ ƒ• ™‡ŽŽ ƒ• ˆ‘” ˜ƒ”‹‘—• Ž‘…ƒŽ ‰‘˜‡”‡–• –‘ …‘•–”—…– ’ƒ”•Ǥ ‘–Š‡”
̈́ͷͲͲǡͲͲͲ™‹ŽŽ„‡•’‡––‘…‘’‡•ƒ–‡Ž‘…ƒŽ‰‘˜‡”‡–•ˆ‘”Ž‘•–ˆ—–—”‡’”‘’‡”–›–ƒš
revenue related to the government purchases of private land.͵ͺ This is all done in the name of conservation, but it comes off the backs of homeowners. This land grab is ˆ—†‡†˜‹ƒ–Š‡”‡ƒŽ‡•–ƒ–‡–”ƒ•ˆ‡”–ƒšǡ™Š‹…Š†”‹˜‡•—’Š‘‡’”‹…‡••‹‰‹ϐ‹…ƒ–Ž›ǤŠƒ–
–ƒš…‘—Ž†„‡•Žƒ•Š‡†„›ͳ͹’‡”…‡–‹ˆ–Š‡•–ƒ–‡™‘—Ž†Ž‡ƒ˜‡’”‹˜ƒ–‡’”‘’‡”–›‹–Š‡
hands of its current owners.͵ͻ
9
WASTE, FRAUD, & ABUSE HITS CLOSE TO HOME
Government Waste Convention
‡–”‘ƒ•Š˜‹ŽŽ‡”‡…‡–Ž›…‡Ž‡„”ƒ–‡†–Š‡‘’‡‹‰‘ˆƒ̈́͸ʹ͵‹ŽŽ‹‘…‘˜‡–‹‘…‡–‡”ǡ
–Š‡ Dz‘•– ‡š’‡•‹˜‡ ’—„Ž‹…Ž› ϐ‹ƒ…‡† …‘’Ž‡š ‹ –Š‡ •–ƒ–‡ǯ• Š‹•–‘”›dz ƒ……‘”†‹‰ –‘
the New York Times.ͶͲŠ”‘™‹–Š‡̈́ͳʹͺ‹ŽŽ‹‘‹‹…‡–‹˜‡•…‹–›‘ˆϐ‹…‹ƒŽ•ƒ™ƒ”†‡†
–Š‡‡™‹‘–‡Žǡ™Š‹…Š™‹ŽŽ…‘‡…–™‹–Š–Š‡…‘˜‡–‹‘…‡–‡”ǡƒ†–Šƒ–„”‹‰•
–ƒš’ƒ›‡”Ž‹ƒ„‹Ž‹–›–‘ƒ™Š‘’’‹‰̈́͹ͷͳ‹ŽŽ‹‘ˆ‘”–Š‡’”‘Œ‡…–Ǥ41 Now that the Music City Center has opened its doors, there is concern about its ˜‹ƒ„‹Ž‹–›Ǥ•–—†›…‘†—…–‡†„›–Š‡…‡–‡”…Žƒ‹‡†–Šƒ–‹–™‘—Ž†•ƒ‰Ͷͻ…‘˜‡–‹‘•
†—”‹‰–Š‡—’…‘‹‰ϐ‹•…ƒŽ›‡ƒ”ǡϐ‹ŽŽ‹‰ͶͳͺǡͻͷͲŠ‘–‡Ž”‘‘•–ƒ›•Ǥ‡–ǡƒ•‘ˆ’”‹ŽʹͲͳ͵ǡ
™‹–ŠŒ—•–‘–Š•Ž‡ˆ–„‡ˆ‘”‡–Š‡ϐ‹•…ƒŽ›‡ƒ”„‡‰ƒǡ–Š‡…‡–‡”ǯ•„‡•–‡•–‹ƒ–‡••Š‘™‡†
‹–„‘‘‹‰Œ—•–͵͸…‘˜‡–‹‘•ƒ†ʹͶͳǡ͹͸ͳ”‘‘‹‰Š–•ǡˆƒ”•Š›‘ˆ‡š’‡…–ƒ–‹‘•Ǥˆ
–Š‡Š‘–‡Ž”‘‘‹‰Š–•…‘—–‡†„›–Š‡…‡–‡”ǡͳͲ͵ǡͲͲͲ…‘‡ˆ”‘–Š‡‘—–”›—•‹…
ƒ”ƒ–Š‘ƒ†‡•–‹˜ƒŽǡ‡‹–Š‡””‡Žƒ–‡†–‘…‘˜‡–‹‘…‡–‡”„‘‘‹‰•‹–•‡ŽˆǤ‹–Š
that considered, the center has booked a mere one-­‐third of projected hotel stays.
Not only does the center appear to be breaking the promises of its proponents at the outset, taxpayers are already on the hook due to poor planning and a construction †‡Žƒ›ǤŠ‡–Š‡…‡–‡”‹••‡†‹–•‰”ƒ†‘’‡‹‰–ƒ”‰‡–ǡ‹–™ƒ•ˆ‘”…‡†–‘’ƒ›̈́͸͹ͺǡͲͲͲ
to associations who had booked conventions at the center that will never come to pass.Ͷʹ One thing is for sure: proponents of the three-­‐quarters-­‐of-­‐a-­‐billion-­‐dollar ’”‘Œ‡…–…‘—Ž†Š‘Ž†‘‡ƒ••‹˜‡…‘˜‡–‹‘‘‰‘˜‡”‡–™ƒ•–‡Ǥ†ˆ”‘–Š‡Ž‘‘•
of it, they would have plenty of dates from which to choose.
We’re on the Road to Nowhere
ƒŽŽƒ–‹…‹–›‘ˆϐ‹…‹ƒŽ•ƒ”‡–ƒ‹‰™Šƒ––Š‡
ƒŽŽƒ–‹‡™•šƒ‹‡”…ƒŽŽ•ƒDz‰ƒ„Ž‡dz‘
a new road, literally to nowhere. The Middle Tennessee city is seeking to lure at least ‘‡‡™„—•‹‡••‹–‘–Š‡•‡…‘†’Šƒ•‡‘ˆ‹–•‹†—•–”‹ƒŽ’ƒ”Ǥ–ǯ•Š‘‘ǫ”‘ƒ†–‘
a now-­‐vacant plot of land, paid for by the Tennessee Department of Transportation ȋȌǤˆ–Š‡…‹–›ˆƒ‹Ž•–‘Ž—”‡ƒ…‘’ƒ›–‘–Š‡‡’–›ϐ‹‡Ž†™‹–Š‹–Š”‡‡›‡ƒ”•ǡŽ‘…ƒŽ
–ƒš’ƒ›‡”•™‹ŽŽŠƒ˜‡–‘”‡’ƒ›̈́ͳǤͻ‹ŽŽ‹‘ˆ‘”–Š‡”‘ƒ†ǯ•…‘•–”—…–‹‘Ǥ•
’—–•‹–ǡ–Š‡ƒ‰‡…›†‘‡•Dz‘–™ƒ––‘„—‹Ž†ƒ”‘ƒ†–‘‘™Š‡”‡‘”™ƒ•–‡‘‡›ǤdzͶ͵ It’s a little too late for that, given that the plot of land has set vacant for four years already. Mayor’s Got A Brand New Cad
Š‡”‡ǯ•ƒ‹‰ƒ‰‘‘†‹’”‡••‹‘ǡƒ†–Š‡–Š‡”‡ǯ•’ƒ›‹‰̈́ͳǡʹͲͲ’‡”‘–Š–‘ƒ‡
that impression in a vehicle you don’t even own. That’s the cost to Memphis taxpayers 10
ˆ‘”ƒ›‘”ǤǤŠƒ”–‘–‘”‹†‡‹•–›Ž‡–‘‡‡–‹‰•ƒ†ƒ’’‡ƒ”ƒ…‡•
‹ƒʹͲͳ͵ƒ†‹ŽŽƒ…˜ƒŽ—‡†ƒ–ƒŽ‘•–̈́͸ͲǡͲͲͲǤ
Scan t o w atch a special news r eport on t he mayor’s expensive r ide.
 ʹͶ •–‘”› ˆ‘—† –Š‡ ƒ””ƒ‰‡‡– ‰”‡ƒ–Ž› ‡š…‡‡†• –Šƒ– ‘ˆ
comparable southern cities.44‘—‹•˜‹ŽŽ‡ǡˆ‘”‹•–ƒ…‡ǡ–Š‡ƒ›‘”
†”‹˜‡•ƒʹͲͳͲ‘”†•…ƒ’‡–Šƒ––Š‡…‹–›’—”…Šƒ•‡†ˆ‘”̈́ʹͷǡͲͲͲǤ
Šƒ”Ž‘––‡ǡƒ̈́ͶǡͺͲͲƒ—ƒŽ˜‡Š‹…Ž‡ƒŽŽ‘™ƒ…‡‹••—ˆϐ‹…‹‡––‘‰‡–‹–•
ƒ›‘”–‘‡‡–‹‰•™‹–Š‡š‡…—–‹˜‡•‘ˆ–Š‡ƒ–‹‘ǯ•Žƒ”‰‡•–„ƒ•Ǥ‡
†”‹˜‡•Š‹•‘™ʹͲͲͷ‘Ž˜‘Ǥ
š…‡••‹˜‡Ž—š—”›ƒ•‹†‡ǡ–Š‡”‡ƒŽŠ‡ƒ†Ǧ•…”ƒ–…Š‡”‹•–Š‡Ž‡ƒ•‡ƒ‰”‡‡‡–Ǥ–̈́ͳǡʹͲͲ’‡”
month, the city of Memphis could have actually purchased a comparable luxury vehicle ˜ƒŽ—‡† ƒ– ̈́ͷ͹ǡͲͲͲ ‘˜‡” –Š‡ ƒ›‘”ƒŽ –‡”Ǥ ‡–ǡ –Š‡ …‹–› ™‹ŽŽ •’‡† –Š‡ •ƒ‡ ƒ‘—–
”‡–‹‰‘‡‘˜‡”–Š‡‡š–ˆ‘—”›‡ƒ”•Ǥ††‹–‹‘ƒŽŽ›ǡ–Š‡Ž‡ƒ•‡ƒ‰”‡‡‡–ƒŽŽ‘™•–Š‡ƒ›‘”
–‘†”‹˜‡ʹͷǡͲͲͲ‹Ž‡•’‡”›‡ƒ”ǡ„—––Š‡…‹–›’”‡Ǧ’—”…Šƒ•‡†ƒƒ††‹–‹‘ƒŽʹͲǡͲͲͲ‹Ž‡•Ǥ
– ͶͷǡͲͲͲ ‹Ž‡• ’‡” ›‡ƒ”Ȅ‡“—ƒŽ –‘ –Š”‡‡ –‹‡• –Š‡ ƒ–‹‘ƒŽ ƒ—ƒŽ ‹Ž‡ƒ‰‡ ƒ˜‡”ƒ‰‡
ƒ……‘”†‹‰–‘–Š‡‡†‡”ƒŽ‹‰Š™ƒ›†‹‹•–”ƒ–‹‘Ȅ–Š‡ƒ›‘”™‘—Ž†‡‡†–‘†”‹˜‡ͳͺͲ
miles per business day to recoup this cost.45‹–Š–Š‡ƒ›‘”•’‡†‹‰–Š‹•—…Š–‹‡‹
–Š‡…ƒ”ǡ‘‡™‘†‡”•Š‘™—…Š‡’Š‹•–ƒš’ƒ›‡”•ƒ”‡•’‡†‹‰‘‘ˆϐ‹…‡•’ƒ…‡Ǥ
Bogus Bonuses
ƒƒ‰‡”•…ƒǯ–„‡„Žƒ‡†ˆ‘”–”›‹‰–‘„‘‘•–‘”ƒŽ‡ƒ”‘—†–Š‡‘ˆϐ‹…‡ǡ—Ž‡••‘ˆ…‘—”•‡
they do it with public money and without appropriate approval. Superintendent of –Š‡‹…‘Ž‘—–›‘ƒ”†‘ˆ—„Ž‹…–‹Ž‹–‹‡•†‹†Œ—•––Šƒ–ǡ†‘Ž‹‰‘—–ƒ•–‡”‡‰‰•™‹–Š
bonuses inside for employees. The bonuses were paid using ratepayer money, public ˆ—†•–Š‡„‘ƒ”†Šƒ†‘–ƒ’’”‘˜‡†Ǥƒ—†‹–„›–Š‡•–ƒ–‡‘’–”‘ŽŽ‡””‡˜‡ƒŽ‡†Š‘Ž‹†ƒ›
bonuses to be the norm for this utility district, with extra cash routinely showered on employees for Thanksgiving, Christmas, and the Fourth of July.Ͷ͸ Bonuses were even ƒ ™‡‡Ž› ‘……—””‡…‡ ˆ‘” •‘‡ ‡’Ž‘›‡‡•Ǥ —†‹–‘”• ˆ‘—† –Šƒ–ǡ „‡–™‡‡ ʹͲͲͺ ƒ†
ʹͲͳͳǡ”ƒ–‡’ƒ›‡”•‹‹…‘Ž‘—–›’ƒ‹†ˆ‘”̈́͵ͲͲǡͲͲͲ‹„‘—•‡•ƒ––Š‡—–‹Ž‹–›†‹•–”‹…–ǡ
all without board approval or oversight.Ͷ͹ In addition, auditors found that employees regularly received bonuses for doing routine parts of their jobs, such as reporting water theft or scouting possible ™ƒ–‡” ‹–ƒ‡ •‹–‡• ƒŽ‘‰ –Š‡ ”‹˜‡”Ǥ ’Ž‘›‡‡• ”‡…‡‹˜‡† ‘˜‡”–‹‡ ’ƒ› ‡˜‡ ™Š‡
they didn’t work extra hours and also received bonuses through random drawings ƒ†ƒ”„Ž‡Šƒ†‘—–•Ǥ‡‡’Ž‘›‡‡‡˜‡”‡…‡‹˜‡†ƒ„‘—•ˆ‘”Dzƒ†—Ž–‡”›™ƒ–…Šǡdz
which apparently involved monitoring another employee during work hours. Ͷͺ ’Ž‘›‡‡•‡˜‡Šƒ†–Š‡‹”‘™™ƒ–‡”„‹ŽŽ•ƒ†Œ—•–‡†–‘–Š‡–—‡‘ˆ̈́ͳ͵ǡͲͲͲǤ‘‘•–‹‰
morale, indeed!
11
Ain’t That Some Chit
‘’–”‘ŽŽ‡”ƒ—†‹–ˆ‘—†–Šƒ–ƒˆ‘”‡”‘…™‘‘†…‹–›…‘‘”†‹ƒ–‘”…‘—Ž†ǯ–”‡•‹•–
—•‹‰–Š‡…‹–›…”‡†‹–…ƒ”†ˆ‘”’‡”•‘ƒŽ„‡‡ϐ‹–•Ǥ˜‡”ƒ–Š”‡‡Ǧ›‡ƒ”’‡”‹‘†‹Š‹•”‘Ž‡ƒ–
–Š‡…‹–›ǡ‘‹‡”…‡”ƒ…‡†—’ƒ–ƒ„‘˜‡”̈́͵ʹǡͲͲͲ‘ƒ˜ƒ”‹‡–›‘ˆ’‡”•‘ƒŽ’”‘’‡”–›
ƒ†•‡”˜‹…‡•ƒ––ƒš’ƒ›‡”‡š’‡•‡ǤŠƒ–†‹†Š‡‡‡†•‘„ƒ†Ž›–Šƒ–…ƒ—•‡†Š‹–‘•–‡ƒŽ
ˆ”‘–ƒš’ƒ›‡”•ǫŠ‡ƒ—†‹–”‡˜‡ƒŽ•‹‡”…‡’—”…Šƒ•‡†‡ƒ”Ž›̈́ͳʹǡͲͲͲ‹‰—•”‡‰‹•–‡”‡†
’‡”•‘ƒŽŽ›–‘Š‹•‡Žˆǡƒ‘ǡƒ†ϐ‹”‡ƒ”ƒ……‡••‘”‹‡•ȋ™Šƒ–‰‘‘†‹•ƒ‡™Ǥ͵Ͳͺ”‹ϐŽ‡
™‹–Š‘—–ƒ•…‘’‡ǫȌǡ̈́͸ǡͲͲͲˆ‘”…ƒ‡”ƒ‡“—‹’‡–ǡƒ†̈́ͶǡͲͲͲ‹‘Ž‹‡…‘ŽŽ‡‰‡–—‹–‹‘ǡ
among other things.Ͷͻ‡”‡ǯ•ƒ•ƒ’Ž‹‰‘ˆ‹‡”…‡ǯ•†ƒƒ‰‡ǣ
Ȉ‡–ƒ…–‹…ƒŽ•Š‘–‰—
Ȉ‡Ǥ͵Ͳͺ”‹ϐŽ‡
Ȉ‡ǤͶͶ…ƒŽ‹„‡””‡˜‘Ž˜‡”
Ȉ™‘ͻ’‹•–‘Ž•
Ȉ‘Ž•–‡”•ǡ”‹ϐŽ‡•…‘’‡•ǡ–ƒ…–‹…ƒŽ•‹‰Š–•ǡƒ†ƒ—‹–‹‘
Ȉ™‘Ž›’—•…ƒ‡”ƒ•ȋ˜ƒŽ—‡†ƒ–̈́ͳǡʹͲͲ‡ƒ…ŠȌ
 ƒ††‹–‹‘ǡ ‹‡”…‡ —•‡† –Š‡ …‹–›ǯ• …Šƒ”‰‡ …ƒ”† –‘ ’—”…Šƒ•‡ ‘˜‡” ̈́͹ǡͲͲͲ ‹ …Ž‘–Š‡•
including polo shirts, cargo shorts, underwear, socks, women’s jeans, suit separates, ƒ† ”—‹‰ •Š‘‡•Ǥ ‘–Š‡” ̈́͵ǡ͸͹ͷ ™ƒ• „‹ŽŽ‡† –‘ –Š‡ …‹–› ˆ‘” ’”‘–‡‹ ’‘™†‡”ǡ
–‡•–‘•–‡”‘‡„‘‘•–‡”ǡ†‹‰‹–ƒŽ—•‹…ǡ„‘‘•ǡƒ†‘˜‹‡•Ǥ‡„”—ƒ”›ǡƒ‘ƒ‡‘—–›
Grand Jury returned a seven-­‐count indictment against Pierce for theft, fraudulent use ‘ˆƒ…”‡†‹–…ƒ”†ǡƒ†‘ˆϐ‹…‹ƒŽ‹•…‘†—…–Ǥ
What Can I Say? I’m a Car Guy! Seemingly never having grasped the …‘…‡’– ‘ˆ Dz’—„Ž‹… –”—•–dz ‹ Š‹• ϐ‹”•– –™‘
stints as mayor of Pikeville, Greg Johnson had his third term interrupted by a grand jury indictment containing four counts of ‘ˆϐ‹…‹ƒŽ‹•…‘†—…–ƒ†‘‡…‘—–‘ˆ–Š‡ˆ–
‹ ‡š…‡•• ‘ˆ ̈́͸ͲǡͲͲͲǤͷͲ …–‹‰ ‘ ’—„Ž‹…
complaints that the mayor was misusing funds, the district attorney contacted the state Comptroller, whose investigative ƒ—†‹––‡ƒ”‡˜‡ƒŽ‡†–Šƒ–‘Š•‘•’‡–ƒŽ‘•–̈́ͳͳͲǡͲͲͲ‘—•‡†…ƒ”•–Šƒ–™‡”‡‡˜‡”
”‡‰‹•–‡”‡†™‹–Š–Š‡…‹–›Ǥ‹•–”‹…–––‘”‡›ˆ‘”–Š‡ͳʹ–Š—†‹…‹ƒŽ‹•–”‹…–‹‡ƒ›Ž‘”•ƒ‹†
–Šƒ––Š‡…Šƒ”‰‡•–‡•ˆ”‘–Š‡’—”…Šƒ•‡‘ˆͳͲ—•‡†…ƒ”•ˆ”‘ƒ†‡ƒŽ‡”•Š‹’‹Žƒ„ƒƒ
and that some of the vehicles were not even in working condition.51 Š‡‹˜‡•–‹‰ƒ–‹‘Žƒ–‡”ˆ‘—†–Š‡ƒ›‘”…—–Š‹•‡Žˆƒ…Š‡…ˆ‘”̈́ͳ͸ǡͲͲͲ–‘’—”…Šƒ•‡
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ƒ ʹͲͲͺ ‘†ƒ Ž‡‡– –Šƒ– Š‡ ‰ƒ˜‡ –‘ ‘‡ ‘ˆ Š‹• ˆƒ‹Ž› ‡„‡”•Ǥͷʹ In addition, a –Š‹”† …‘—– •ƒ›• –Šƒ– ‘Š•‘ ‹’”‘’‡”Ž› ”‡…‡‹˜‡† ̈́ͳ͵ͲǡͲͲͲ ‹ Š‡ƒŽ–Š ‹•—”ƒ…‡
”‡‹„—”•‡‡–…Žƒ‹•ˆ‘”‡š’‡•‡•Š‡‡˜‡”‹…—””‡†ǤŽŽ‹ƒŽŽǡ–Š‡ˆ‘”‡”ƒ›‘””ƒ
—’ƒ–ƒ„‘ˆ‘”‡–Šƒ̈́ʹͷͲǡͲͲͲ‘‹‡˜‹ŽŽ‡”‡•‹†‡–•„‡ˆ‘”‡‰‡––‹‰…ƒ—‰Š–”‡†Šƒ†‡†Ǥ
An Erosion of Cash
’”‹ŽʹͲͳ͵ƒ—†‹–”‡˜‡ƒŽ‡†–Šƒ–ƒ‡’Ž‘›‡‡‘ˆ–Š‡Š‡•–‡”‘—–›‘‹Ž‘•‡”˜ƒ–‹‘
‹•–”‹…– ™ƒ• —•‹‰ –ƒš’ƒ›‡” †‘ŽŽƒ”• ƒ• ƒ ’‡”•‘ƒŽ •Ž—•Š ˆ—†Ǥ ……‘”†‹‰ –‘ –Š‡
Comptroller’s Division of Investigations report, Stacey Clark, a secretary in charge ‘ˆƒŽŽƒ†‹‹•–”ƒ–‹˜‡ˆ—…–‹‘•ǡ‹••—‡†‘˜‡”ͳͲͲ…Š‡…•–‘Š‡”•‡Žˆ‘”–‘Dz…ƒ•Šdz‹–Š‡
ƒ‘—–‘ˆ̈́Ͷ͹ǡͶ͸Ͳ‘˜‡”ˆ‘—”›‡ƒ”•Ǥͷ͵
‘”†‡”–‘…‘…‡ƒŽƒ†…ƒ””›‘—–Š‡”•…Š‡‡ǡŽƒ”…”‡ƒ–‡†‘”‡–Šƒʹͺˆ”ƒ—†—Ž‡–
bank statements and forged supervisor signatures. Clark was the only employee with administrative duties, which enabled the theft and kept the scam in the dark for so Ž‘‰Ǣ „—– –Š‡ ‘’–”‘ŽŽ‡”ǯ• ‹˜‡•–‹‰ƒ–‹˜‡ ƒ—†‹– –‡ƒ ϐ‹ƒŽŽ› …ƒ—‰Š– —’ ™‹–Š Š‡”Ǥ Chester County Grand Jury indicted Clark earlier this year.
Emergency Embezzlement
Š‹Ž‡ –Š‡ˆ– ˆ”‘ ‰‘˜‡”‡– …‘ˆˆ‡”• ‹• ‡˜‡” ƒ Žƒ—‰Š‹‰ ƒ––‡”ǡ ‘‡ ˆ‘”‡”’—„Ž‹…
‘ˆϐ‹…‹ƒŽ–ƒ‡•–Š‡…ƒ‡ˆ‘”Ž‘™„Ž‘™•Ǥƒ–Š‡›ƒ–Š‹•ǡ–Š‡ˆ‘”‡”Š‡ƒ†‘ˆ–Š‡‡†ˆ‘”†
‘—–›ͻͳͳ•›•–‡ǡ„‹Ž‡†–ƒš’ƒ›‡”•ˆ‘”̈́Ͷ͹ǡͲͲͲ–Šƒ–•Š‘—Ž†Šƒ˜‡‰‘‡–‘ˆ—†–Š‡
…‘—–›ǯ•‡‡”‰‡…›…‘—‹…ƒ–‹‘•Ǥ‘’–”‘ŽŽ‡”ƒ—†‹–ˆ‘—†–Šƒ–ƒ–Š‹••’Ž—”‰‡†
‘ ̈́ʹͷǡͲͲͲ ™‘”–Š ‘ˆ ††‹‡ ƒ—‡” …Ž‘–Š‡•ǡ ̈́͸ǡͷͲͲ ‘ †‡•‹‰‡” —…› ”ƒ† Œ‡ƒ•ǡ
ƒ† ‡ƒ”Ž› ̈́ͷͲͲ ‹ …Ž‘–Š‹‰ ˆ”‘ ‹ŽŽƒ”†ǯ•Ǥ ƒ–Š‹• ˆ—”–Š‡” —•‡† –ƒš’ƒ›‡” ‘‡› –‘
eat at posh restaurants and to buy two iPods, two Nooks, and other items.54 ˆ–‡”
Communications District board members began questioning her expenditures, Mathis ”‡•‹‰‡†‹ʹͲͳʹǤ‡”ƒ…–‹‘•ƒ”‡—†‡””‡˜‹‡™ˆ‘”…”‹‹ƒŽ™”‘‰†‘‹‰Ǥ
A GOVERNMENT WASTE POTPOURRI
The Red Mile
The old Tennessee State Prison in Nashville has been used in movies such as The Green Mile and The Last Castle, but this has been the only productive use in years for –Š‡˜ƒ…ƒ–…‡–—”›Ǧ‘Ž†ǡ–ƒš’ƒ›‡”‘™‡†„—‹Ž†‹‰Ǥ—‰—•–ʹͲͳʹǡ‡‡••‡‡ǯ•–ƒ–‡
—‹Ž†‹‰‘‹••‹‘ƒ’’”‘˜‡†̈́ͺͲͲǡͲͲͲ–‘—’†ƒ–‡Ȅ‘––Š‡„—‹Ž†‹‰Ȅ„—–ƒDzƒ•–‡”
’Žƒˆ‘”–Š‡ˆ—–—”‡—•‡dz‘ˆ–Š‡’”‘’‡”–›Ǥ55 No, it’s not your eyes; you read that correctly. Ž‘•–ƒ‹ŽŽ‹‘–ƒš’ƒ›‡”†‘ŽŽƒ”•–‘‡”‡Ž›—’†ƒ–‡ƒ•–—†›–Šƒ–™ƒ••‘—•‡Ž‡••–Š‡
ϐ‹”•––‹‡–Š‡„—‹Ž†‹‰”‡ƒ‹•˜ƒ…ƒ–ǡ„Ž‡‡†‹‰–ƒš’ƒ›‡”†‘ŽŽƒ”•ƒ—ƒŽŽ›Ǥ
13
……‘”†‹‰–‘–Š‡”‡’‘”–ǡ‘‡‘ˆ–Š‡‘’–‹‘•„‡‹‰…‘•‹†‡”‡†‹–Š‡̈́ͺͲͲǡͲͲͲ•–—†›
‹…Ž—†‡• ƒ ̈́ʹ͹ ‹ŽŽ‹‘ ”‡‘˜ƒ–‹‘Ǥ ‘” ™Šƒ– ’—”’‘•‡ ”‡ƒ‹• —…Ž‡ƒ”ǡ …‘•‹†‡”‹‰
an injunction prohibits the Tennessee Department of Corrections from ever again housing inmates on the premises.ͷ͸––Š‡–‹‡ǡ‘””‡…–‹‘•‘‹••‹‘‡”‡””‹…
…Š‘ϐ‹‡Ž†•ƒ‹†ǡ—Ž–‹ƒ–‡Ž›ǡ–Š‡•–ƒ–‡ƒ›…Š‘‘•‡–‘ƒ„ƒ†‘–Š‡’”‘’‡”–›Ǥͷ͹ More recent talks involve the possibility of converting the prison into a museum.ͷͺ‡‰ƒ”†Ž‡••ǡƒ–
̈́ͺͲͲǡͲͲͲŒ—•––‘…‘‡—’™‹–Š‹†‡ƒ•ǡ–Šƒ–ǯ•ƒ‡š’‡•‹˜‡Dz’ŽƒǤdz
Speaking Truth To Power Salaries
……‘”†‹‰–‘–Š‡ǤǤ‡•—•—”‡ƒ—ǡ–Š‡ƒ˜‡”ƒ‰‡Šƒ––ƒ‘‘‰ƒ”‡•‹†‡–ƒ‡•̈́ʹ͵ǡͶ͵Ͷ
’‡” ›‡ƒ”Ǥ Š‘•‡ ˆ‘”–—ƒ–‡ –‘ •…‘”‡ ƒ Œ‘„ ƒ– Šƒ––ƒ‘‘‰ƒǯ• Ž‡…–”‹… ‘™‡” ‘ƒ”† ƒ”‡
likely to make nearly triple that. The average employee salary at the public utility was ‘”‡–Šƒ̈́͸͵ǡͲͲͲŽƒ•–›‡ƒ”ǡƒ……‘”†‹‰–‘ƒ‹˜‡•–‹‰ƒ–‹‘„›–Š‡Chattanooga Times-­
Free Press.ͷͻ But the bloated average salary was just the tip of the iceberg, as the paper ”‡˜‡ƒŽ‡†–Šƒ–‘˜‡”ͷͲ‡’Ž‘›‡‡•”ƒ‡†‹•‹šǦϐ‹‰—”‡•ƒŽƒ”‹‡•…‘—”–‡•›‘ˆ”ƒ–‡’ƒ›‡”•Ǥ
 …‘–”ƒ•–ǡ –Š‡ …‹–› ‘ˆ Šƒ––ƒ‘‘‰ƒǡ ™Š‹…Š Šƒ• ‘”‡ –Šƒ ʹǡͲͲͲ ™‘”‡”•ǡ ‡’Ž‘›•
Ž‡••–ŠƒʹͲˆ‘Ž•ƒ–̈́ͳͲͲǡͲͲͲ‘”‘”‡ǤŠ‡…‹–›ǯ•–‘’‡š‡…—–‹˜‡ǡ–Š‡ƒ›‘”Š‹•‡Žˆǡ
‹• …‘’‡•ƒ–‡† ƒ– ”‘—‰ŠŽ› ̈́ͳͶͷǡͲͲͲ ƒ—ƒŽŽ›Ǥ ‹š ‡’Ž‘›‡‡• ƒ‡ ‘”‡Ǥ ’”‡•‹†‡–ƒ”‘Ž†‡”‹‡•–Šƒ—Ž•‹–Š‡‘•–ƒ–‘˜‡”̈́ʹͲ͸ǡͲͲͲ’‡”›‡ƒ”ǤŠƒ–ǯ•ƒŽ‘•–
nine times the average Chattanoogan’s annual income, all to manage an entity that has „‘””‘™‡†‘”‡–Šƒ̈́ͶͲͲ‹ŽŽ‹‘ƒ†‹••—‡†–Šƒ–†‡„–‘–Š‡„ƒ…•‘ˆŠƒ––ƒ‘‘‰ƒ•Ǥ
That must be hard to stomach every time the light bill is due.
$YINGTO'ET5NEMPLOYMENT"ENElTS
ƒ”…ŠʹͲͳ͵ǡ–Š‡•–ƒ–‡‘’–”‘ŽŽ‡”‹••—‡†ƒ•Š‘…‹‰”‡’‘”–‘–Š‡‡’ƒ”–‡–‘ˆ
ƒ„‘”ƒ†‘”ˆ‘”…‡‡˜‡Ž‘’‡–ǤŠ‡ƒ—†‹–•Š‘™‡†–Šƒ––Š‡†‡’ƒ”–‡–Šƒ†ƒ†‡
̈́͹͵‹ŽŽ‹‘‹‘˜‡”’ƒ›‡–•–Š”‘—‰Š‹–•—‡’Ž‘›‡–‹•—”ƒ…‡’”‘‰”ƒ‘˜‡”–Š‡
past six years.͸Ͳ†–‘†ƒ–‡ǡ‘Ž›̈́ͳͷǤ͵‹ŽŽ‹‘‘ˆ–Šƒ–Šƒ•„‡‡”‡…‘—’‡†Ǥ͸ͳ‘‰
–Š‘•‡™Š‘•Š‘—Ž†‘–Šƒ˜‡”‡…‡‹˜‡†’ƒ›‡–•‹…Ž—†‡†ͳͺ…—””‡–Ž›‡’Ž‘›‡†•–ƒ–‡
™‘”‡”•Ǥ‘–Š‡”•‡˜‡‘ˆ–Š‘•‡™Š‘•Š‘—Ž†‘–Šƒ˜‡”‡…‡‹˜‡†—‡’Ž‘›‡–„‡‡ϐ‹–•
were in fact jobless, but only because they were dead. That’s right…dead people were ”‡…‡‹˜‹‰—‡’Ž‘›‡–„‡‡ϐ‹–•’ƒ‹†„›‡‡••‡‡–ƒš’ƒ›‡”•Ǥ”‘‹…ƒŽŽ›ǡ‡’Ž‘›‡”•
ƒ…”‘•• –Š‡ •–ƒ–‡ ’ƒ› –Š‡•‡ „‡‡ϐ‹–• –Š”‘—‰Š –ƒš‡•Ǥ „•‡– –Š‡ ‘˜‡”’ƒ›‡–•ǡ –Š‘•‡
employers’ tax burdens could be reduced, allowing them to hire more people off the unemployment rolls—at least the ones who had a pulse.
No Work, More Pay
Š‡‡–”‘’‘Ž‹–ƒ‡˜‡Ž‘’‡–ƒ†‘—•‹‰‰‡…›‹ƒ•Š˜‹ŽŽ‡Šƒ•„‡‡–Š‡…‹–›ǯ•
chief organization for seizing private property through eminent domain, often offering ‘™‡”• ƒ ˆ”ƒ…–‹‘ ‘ˆ ˆƒ‹” ƒ”‡– ˜ƒŽ—‡Ǥ Š‹Ž ›ƒǡ –Š‡ ƒ‰‡…›ǯ• ‡š‡…—–‹˜‡ †‹”‡…–‘”ǡ
14
recently resigned after he unsuccessfully attempted to demote a deputy employee, ƒ†ƒ‡•—‹‰”‡˜‹‡™‘ˆ–Š‡•‹–—ƒ–‹‘Ž‡†–‘ƒ…ƒŽŽˆ‘”Š‹•–‡”‹ƒ–‹‘Ǥ‹•ˆ—–—”‡‹•
not that gloomy, however, as he was handed a sizeable severance package equal to one year of his salary. Despite the fact that he has left his taxpayer-­‐funded job, taxpayers ™‹ŽŽ’ƒ›Š‹̈́ͳͷʹǡͺͺͲ–‘†‘‘–Š‹‰ˆ‘”ƒ‡–‹”‡›‡ƒ”Ǥ͸ʹ
Nosedive
• …‘˜‡”‡† ‹ –Š‡ 2012 Pork Reportǡ –Š‡ ’—„Ž‹… Šƒ––ƒ‘‘‰ƒ ‡–”‘’‘Ž‹–ƒ ‹”’‘”–
—–Š‘”‹–›Œ‘‹‡†–Š‡ƒ‹”’‘”–ƒƒ‰‡‡–„—•‹‡••ƒ–ƒŠ—‰‡…‘•––‘–ƒš’ƒ›‡”•ǤŠ‡
ƒ—–Š‘”‹–›‘”‹‰‹ƒŽŽ›†—’‡†̈́Ͷ‹ŽŽ‹‘‹–ƒš’ƒ›‡”‘‡›‹–‘ƒ‡™ϐ‹š‡†„ƒ•‡‘ˆ
‘’‡”ƒ–‹‘•ȋȌ–‘…‘’‡–‡™‹–Š–Š‡‡š‹•–‹‰’”‹˜ƒ–‡„—•‹‡••ǡ‹”ǡ–‘•‡ŽŽˆ—‡Ž–‘
’”‹˜ƒ–‡Œ‡–•ϐŽ›‹‰‹–‘ƒ†‘—–‘ˆ–Š‡Šƒ––ƒ‘‘‰ƒƒ‹”’‘”–Ǥ
Œ—•–‹–•ϐ‹”•–•‹š‘–Š•ǡ–Š‡‡™–ƒš’ƒ›‡”Ǧ•—„•‹†‹œ‡†Ž‘•–‘”‡–Šƒ̈́͵ͲͲǡͲͲͲǤ
–•†‘™™ƒ”†•’‹”ƒŽ…‘–‹—‡†–Š”‘—‰ŠʹͲͳʹƒ†‡ƒ”Ž›ʹͲͳ͵Ǥƒ”…Šǡ–Š‡‡ƒ–‡
Transportation and Safety Committee learned that the FBO had lost another ̈́ͷ͸ͻǡͲͲͲǤ͸͵‘’‡ˆ—ŽŽ›ǡ–Š‡ƒ‹”’‘”–ƒ—–Š‘”‹–›™‹ŽŽ‰”‘—†–Š‹•’Žƒ‡„‡ˆ‘”‡‹–…”ƒ•Š‡•
and taxpayers are left to sift through the rubble.
Taken for a Ride on Big Greenbelt Taxes
ͳͻ͹͸Žƒ™‘™ƒ•–Š‡Dz
”‡‡„‡Ž–ƒ™dzŠƒ•’‡”‹––‡†
some of Tennessee’s wealthiest residents to slash their ’”‘’‡”–› –ƒš ”ƒ–‡• „› ƒ• —…Š ƒ• ͻͻ ’‡”…‡–Ǥ Š‡ Žƒ™
™ƒ• ‡ƒ…–‡† –‘ ’”‘–‡…– ˆƒ”‡”• ˆ”‘ „‡‹‰ Dz–ƒš‡† ‘ˆˆ
–Š‡‹”Žƒ†dzƒ•‹–”‘•‡‹˜ƒŽ—‡ǡ„—–‹•Dz•‘ˆ—ŽŽ‘ˆŽ‘‘’Š‘Ž‡•
and so erraticly [sic] enforced it’s become a popular tax shelter for more than just those making their living ‘–Š‡ˆƒ”ǡdz‘–‡•–Š‡‡’Š‹•Commercial Appeal.͸Ͷ ˆ ʹͳͶǡͲͲͲ ’ƒ”…‡Ž• †‡•‹‰ƒ–‡† ƒ• ‰”‡‡„‡Ž– ’”‘’‡”–›
ƒ…”‘•• –Š‡ •–ƒ–‡ǡ ƒ ’ƒŽ–”› ͺ͹ ƒ”‡ –”—‡ ‘’‡ •’ƒ…‡ ƒ•
Courtesy of Knoxville News Sentinel
‡˜‹•‹‘‡† „› –Š‡ Žƒ™Ǥ Šƒ– ƒ‘—–• –‘ Œ—•– ͶȀͳͲͲ–Š•
͸ͷ
of one percent. Much of the rest represent massive tax breaks for the super wealthy. ‘‰–Š‡Š‹‰ŠǦ’”‘ϐ‹Ž‡‡‡••‡ƒ•™Š‘„‡‡ϐ‹––Š‡‘•–ˆ”‘–Š‹•Žƒ™‹…Ž—†‡͸͸:
Ȉ ‘”‡” ‘˜Ǥ Š‹Ž ”‡†‡•‡ǡ ™Š‘ •Žƒ•Š‡• Š‹• ƒ—ƒŽ ’”‘’‡”–› –ƒš ‹ ŠƒŽˆǡ •ƒ˜‹‰
̈́͸ʹǡͲͲͲƒ›‡ƒ”‘Š‹•̈́ͳ͵‹ŽŽ‹‘ƒ•Š˜‹ŽŽ‡Š‘‡Ǥ
Ȉ‘—–”›—•‹…•‹‰‡”›‘ƒ—††ǡ™Š‘•ƒ˜‡•̈́ͳͺǡͲͲͲƒ›‡ƒ”‘Š‡”ͷͶͷǦƒ…”‡
‡•–ƒ–‡ǡƒͺͳ’‡”…‡––ƒš„”‡ƒǤ
Ȉ‹ŽŽ‹‘ƒ‹”‡Š‘ƒ•”‹•–ǡ”Ǥǡ™Š‘•‡–ƒš„‹ŽŽ‹•…—–„›‘”‡–Šƒ̈́ͷͲǡͲͲͲƒ›‡ƒ”‘
Š‹•̈́ͳ͹Ǥͷ‹ŽŽ‹‘’”‘’‡”–›Ǥ
Ȉ‡’Š‹•†‡˜‡Ž‘’‡”‹…Šƒ‡Ž‹‰Š–ƒǡ™Š‘”‡†—…‡•Š‹•’”‘’‡”–›–ƒš„›ͻͻ’‡”…‡–
15
ˆ”‘‡ƒ”Ž›̈́ͷ͵ǡͲͲͲƒ›‡ƒ”–‘ƒ‡”‡̈́͵Ͷ͹Ǥ
Ȉƒ•Š˜‹ŽŽ‡Žƒ™›‡”Ǥƒ”‡”ƒ••ǡ™Š‘•‡ͷͳǦƒ…”‡‡•–ƒ–‡‰‡–•̈́͵ͺǡͲͲͲ‹–ƒš•ƒ˜‹‰•Ǥ
It is hard to blame anyone for taking advantage of a legal tax break, but the law costs Ž‘…ƒŽ‰‘˜‡”‡–•̈́ͳͻͳ‹ŽŽ‹‘ƒ—ƒŽŽ›ǡ”ƒ”‡Ž›„‡‡ϐ‹––‹‰–Š‡Ž‘™Ǧ‹…‘‡ˆƒ”‡”•
it was originally designed to help. It’s worth revisiting the costly loopholes that redistribute wealth from average Tennesseans to the richest among them.
State Employees Just Wanna Have Fu-­un • –Š‡ •’‘‡•™‘ƒ ˆ‘” –Š‡ ‡‡••‡‡
‘—•‹‰ ‡˜‡Ž‘’‡– ‰‡…› ȋȌ
–‡ŽŽ•‹–ǡ–Š‡†‡’ƒ”–‡–Œ—•–Ž‘˜‡•–‘DzŠƒ˜‡
ˆ—Ǥdz͸͹ † –ƒš’ƒ›‡”• ƒ‡ ‹– Šƒ’’‡Ǥ
ƒ•–•—‡”ǡ–Š‡‡–‹”‡‘ˆϐ‹…‡•’‡–ƒ†ƒ›
ƒ–ƒ˜‡Ƭ—•–‡”•ǡƒ„ƒ”ƒ†‰ƒ‡˜‡—‡Ǥ
ƒ…Š‡’Ž‘›‡‡‰‘–ƒˆ”‡‡Ž—…Šƒ†̈́ͶͲ
for video games and bowling, racking —’ ƒ ̈́ͻǡͻ͵ͻ „‹ŽŽǤ Š‡ –Š‡ ƒ‰‡…›ǯ•
‡š‡…—–‹˜‡ †‹”‡…–‘” –—”‡† ͷͲǡ †”‘’’‡† ̈́ͳǡ͵ͲͲ ‘ ƒ ’ƒ”–› …‘’Ž‡–‡ Courtesy of NewsChannel 5
™‹–Š ƒ „ƒŽŽ‘‘ ƒ”–‹•–Ǥ  †‹‹•–”ƒ–‹˜‡
”‘ˆ‡••‹‘ƒŽ•ǯƒ›ǡ–Š‡ƒ‰‡…›’‘‹‡†—’̈́͸Ͷͳˆ‘”ƒ•–”‡–…ŠŽ‹‘ˆ‘”ƒŽ—…Š‘—–‹‰Ǥ
†–‘…‡Ž‡„”ƒ–‡–Š‡Š‘Ž‹†ƒ›•ǡ”‡–‡†‘—––Š‡‡–‹”‡‘—–”›—•‹…ƒŽŽ‘ˆƒ‡
–‘ƒ–—‡‘ˆ̈́ʹ͸ǡʹ͸ͳǤ͸ͺ
Š‡ ’”‡••‡† „› ‡™•Šƒ‡Ž ͷ ”‡’‘”–‡” Š‹Ž ‹ŽŽ‹ƒ• ƒ• –‘ ™Š‡–Š‡” –Š‡ ƒ‰‡…›
…‘—Ž† Šƒ˜‡ ˆ— ™‹–Š‘—– •’‡†‹‰ ‘‡›ǡ –Š‡ •’‘‡•™‘ƒ •‹’Ž› ”‡’Ž‹‡†ǣ Dzƒ• ƒ
–‡‡ƒ‰‡”Ǥdz͸ͻ•–”ƒ‰‡”‡•’‘•‡ǡ„—–ƒ–Ž‡ƒ•––‡‡ƒ‰‡”•‘™–Šƒ–ƒ„—•‹‰’”‹˜‹Ž‡‰‡•
‘ˆ–‡ Ž‡ƒ†• –‘ ’—‹•Š‡–Ǥ ‡”‡ǯ• Š‘’‹‰ –Š‡ ‡„ƒ””ƒ••‹‰ ’—„Ž‹…‹–› Šƒ• Ž‡† •‘‡
™‹–Š‹–‘„‡ƒŽ‹––Ž‡‘”‡Dz‰”‘—†‡†Ǥdz
Tax Dollars: Yours, Mine & Ours ‘––‘„‡‘—–†‘‡„›–Š‡‡‡••‡‡‘—•‹‰‡˜‡Ž‘’‡–‰‡…›ǡƒ†‹˜‹•‹‘‘ˆ–Š‡
•–ƒ–‡‡’ƒ”–‡–‘ˆ˜‹”‘‡–ƒ†‘•‡”˜ƒ–‹‘Š‡Ž†‹–•‘™ϐ‹˜‡Ǧϐ‹‰—”‡”‡–”‡ƒ–‹
Žƒ–‡ʹͲͳʹǤ‹˜‹•‹‘‘ˆƒ–‡”‡•‘—”…‡•‡’Ž‘›‡‡••’‡––Š”‡‡†ƒ›•ƒ–‘–‰‘‡”›
‡ŽŽ–ƒ–‡ƒ”™‡•–‘ˆƒ•Š˜‹ŽŽ‡Ǥ‘‰‘–Š‡”ƒ…–‹˜‹–‹‡•ǡ‡’Ž‘›‡‡••’‡––Š‡”‡–”‡ƒ–
getting to know each other, playing golf, holding a music jam session, and watching –Š‡ͳͻ͸ͺ—…‹ŽŽ‡ƒŽŽϐ‹ŽǡDz‘—”•ǡ‹‡ƒ†—”•ǤdzŽ–‘‰‡–Š‡”ǡ–Š‡‘—–‹‰•‡––ƒš’ƒ›‡”•
„ƒ…̈́Ͷͷǡ͸ʹ͹Ǥ͹Ͳ
16
Wasting Tax Dollars at the Speed of Light
ƒ•–›‡ƒ”ǯ•Pork Report†‘…—‡–‡†Š‘™–Š‡Šƒ––ƒ‘‘‰ƒŽ‡…–”‹…‘™‡”‘ƒ”†•ƒ
‘”‡–Šƒ̈́ͳͲͲ‹ŽŽ‹‘‹–ƒš’ƒ›‡”‘‡›‘—Ž–”ƒǦŠ‹‰ŠǦ•’‡‡†–‡”‡––Šƒ–Šƒ”†Ž›
ƒ›•—„•…”‹„‡”•’—”…Šƒ•‡†Ǥ……‘”†‹‰–‘‡š’‡”–•ǡ…‘•—‡”•™‹ŽŽ‘–‡˜‡†‡ƒ†
this level of Internet speed for another decade. Just as that did not stop Chattanooga, it is not deterring other Tennessee cities from getting in on the action. Tullahoma’s ͳͺǡͲͲͲ”‡•‹†‡–•‘™Šƒ˜‡–Š‡‹”‘™̈́͵ͲͲƒ‘–Š—„‡”Ǧ–‡”‡–Ǥ†‹–ǯ•…‘•–‹‰
–Š‡ ̈́ͳ͹ ‹ŽŽ‹‘Ǥ ‹–› †‹‹•–”ƒ–‘” ‘†› ƒŽ–œ •ƒ›• –Šƒ– —ŽŽƒŠ‘ƒ ‹• Dz–”›‹‰ –‘
’‘•‹–‹‘ȏ‹–•‡ŽˆȐˆ‘”–Š‡ˆ—–—”‡Ǥdz͹ͳ’’ƒ”‡–Ž›ǡ–Š‡ˆ—–—”‡‹•–Š‡‘Ž›–‹‡™Š‡…‹–‹œ‡•
will demand this form of Internet, because not a single resident of the small town Šƒ•–Š—•ˆƒ”ˆ‘”‡†‘˜‡”–Š‡…ƒ•Š–‘’—”…Šƒ•‡–Š‡—Ž–”ƒǦŠ‹‰ŠǦ•’‡‡†˜‡”•‹‘Ǥ–ƒ…‘•–
‘ˆ‡ƒ”Ž›̈́ͳǡͲͲͲˆ‘”‡˜‡”›•‹‰Ž‡ƒǡ™‘ƒǡƒ†…Š‹Ž†‹—ŽŽƒŠ‘ƒǡ–Š‡‡†‡ƒ˜‘”
‘’‡”ƒ–‡†‘ƒ̈́ʹǤͳ‹ŽŽ‹‘†‡ϐ‹…‹–‹ϐ‹•…ƒŽ›‡ƒ”ʹͲͳʹǤ͹ʹ
50,000 Tons of Crop
Previous Pork Reports have extensively documented the boondoggle that is the ‡‡••‡‡ •™‹–…Š‰”ƒ••Ǧ–‘Ǧ‡–Šƒ‘Ž ‹‹–‹ƒ–‹˜‡Ǥ ‹–Š ƒ •–ƒ–‡ ‰”ƒ–ǡ –Š‡ ‹˜‡”•‹–› ‘ˆ
Tennessee and subsidized companies attempted to create gasoline out of switchgrass, a crop rarely otherwise grown in Tennessee. But as the Knoxville Metro Pulse points ‘—–ǡϐ‹˜‡›‡ƒ”•ƒ†̈́͹Ͳ‹ŽŽ‹‘Žƒ–‡”ǡDz–Š‡”‡ǯ•‘•‹‰‘ˆƒ…‘‡”…‹ƒŽǦ•…ƒŽ‡…‡ŽŽ—Ž‘•‹…
‡–Šƒ‘Ž’Žƒ–‹‡‡••‡‡ƒ›™Š‡”‡‹•‹‰Š–Ǥdz͹͵Š‡”‡‹•ǡŠ‘™‡˜‡”ǡƒʹͷͲǡͲͲͲǦ‰ƒŽŽ‘
”‡ϐ‹‡”› ‹ –Š‡ •ƒŽŽ ƒ•– ‡‡••‡‡ –‘™ ‘ˆ ‘‘”‡ǡ ™Š‹…Š •‹–• ‡ƒ” ‡’–› •ƒ˜‡
ͷͲǡͲͲͲ–‘•‘ˆ•™‹–…Š‰”ƒ••ǤŠƒ–‹•„‡…ƒ—•‡–Š‡„—Ž‘ˆ–Š‡ˆ—†‹‰Ȅ̈́ͶͲ‹ŽŽ‹‘Ȅ
has instead been used to produce ethanol from corn…in Iowa. Genera, the company –Šƒ–‘™‘™•–Š‡ͷͲǡͲͲͲ–‘•‘ˆ—•‡Ž‡•••™‹–…Š‰”ƒ••ǡ”‡…‡–Ž›”‡…‡‹˜‡†ƒ̈́ͳǤ͵‹ŽŽ‹‘
‹˜‡•–‡– „› –Š‡ ‹˜‡”•‹–› ‘ˆ ‡‡••‡‡ǡ ƒŽŽ ™Š‹Ž‡ ‹– ™ƒ• „‡‹‰ Dz•’— ‘ˆˆdz ‹–‘ ƒ
free-­‐standing entity.͹ͶŠ‹Ž‡‘ˆϐ‹…‹ƒŽ•…Žƒ‹–Š‹•’‘–‘ˆ‘‡›…ƒ‡ˆ”‘ƒƒ‰‡‡–
fees rather than state appropriations, this whole mess just smells like a load of crop.
THIEVERY & FOOLERY
A Hand in Your Pocket
‘…ƒŽ‰‘˜‡”‡–‡’Ž‘›‡‡•ƒ…”‘••‡‡••‡‡•–‘Ž‡‘”‹•—•‡†‘”‡–Šƒ̈́͵‹ŽŽ‹‘
‘ˆ–ƒš’ƒ›‡”‘‡›ƒ……‘”†‹‰–‘ʹͲͳʹƒ†ʹͲͳ͵ƒ—†‹–•Ǥ˜‡™‘”•‡ǡ‘ˆϐ‹…‹ƒŽ•‹•‘‡
‘ˆ–Š‡‘•–‹’‘”–ƒ–’‘•‹–‹‘•‘ˆ’—„Ž‹… –”—•–™‡”‡ƒ‘‰–Š‡…—Ž’”‹–•Ǥšƒ’Ž‡•
include the following:
ƒ„‹–Šƒ –”‡‡–ǡ ˆ‘”‡” „‘‘‡‡’‡” ƒ– ƒŽŽ‡› ‘”‰‡ Ž‡‡–ƒ”› …Š‘‘Ž ‹ ƒ”–‡”
17
‘—–›ǡ‹•ƒ’’”‘’”‹ƒ–‡†ƒ–Ž‡ƒ•–̈́ͺǡͷͶʹ‹˜ƒ”‹‘—•…‘ŽŽ‡…–‹‘•ˆ”‘–Š‡•…Š‘‘Žƒ†
manipulated school records to conceal the thefts.͹ͷ
‘‡‘‡‹‡‹‰–”‹‡†–‘—•‡–™‘…‘—–‡”ˆ‡‹–…Š‡…•‹••—‡†‹–Š‡–‘™ǯ•ƒ‡
Žƒ•–›‡ƒ”ǤŠ‡„ƒ•”‡ˆ—•‡†–‘Š‘‘”–Š‘•‡…Š‡…•ǡ„—––‘™‘ˆϐ‹…‹ƒŽ•ˆƒ‹Ž‡†–‘‹†‡–‹ˆ›
the abuser or take prompt remedial action to invalidate one of these checks, resulting ‹ƒŽ‘••–‘–Š‡–‘™‘ˆ̈́ʹͷǡͷͲͲǤ͹͸
„‘‘‡‡’‡” ˆ‘” –Š‡ ‡”› ‘—–› ‡‡”ƒŽ ‡••‹‘• ‘—”– Ž‡” ‹’”‘’‡”Ž› –‘‘
ƒŽ‘•–̈́͵ͲǡͲͲͲ‹…‘—”–ˆ—†•ˆ‘”’‡”•‘ƒŽ—•‡‘˜‡”ƒϐ‹˜‡Ǧ›‡ƒ”’‡”‹‘†Ǥ͹͹
The City of Jellico borrowed money in violation of state law by entering into a bank line-­‐of-­‐
credit, creating an invalid or nonconforming obligation. This invalid obligation was used –‘‹’”‘’‡”Ž›ϐ‹ƒ…‡–Š‡’—”…Šƒ•‡‘ˆƒ’‹‡…‡‘ˆ”‡ƒŽ’”‘’‡”–›ƒ–ƒ…‘•–‘ˆ̈́ͳͻ͸ǡͲͲͲǤ͹ͺ
•ƒ”‡…”—‹–‡–‹…‡–‹˜‡‹ʹͲͲ͹ǡƒƒ”•ŠƒŽŽ‘—–›•…Š‘‘Ž†‹”‡…–‘”ƒ’’”‘˜‡†–Š‡
payment of hourly supplements to coaches that were intended for teachers working after hours with students or participating in professional development training. ‘—”Ž›•—’’Ž‡‡–ƒŽ’ƒ›‡–•ƒ†‡–‘…‘ƒ…Š‹‰•–ƒˆˆƒ––Š‡Š‹‰Š•…Š‘‘Žˆ”‘ƒ—ƒ”›
ʹͲͲ͹–Š”‘—‰Š’”‹ŽʹͲͳʹ–‘–ƒŽ‡†̈́ͳͶͺǡͷ͹ͷǤ͹ͻ
The administrative secretary of the Morgan County Soil Conservation District, Sharlene —•–‹…‡ǡ—•‡†˜ƒ”‹‘—••…Š‡‡•–‘•–‡ƒŽƒ–Ž‡ƒ•–̈́ͷ͵ǡͶͳʹˆ”‘–Š‡†‹•–”‹…–Ǥ‘‰–Š‡
schemes, she forged signatures of the district board’s chairman and also wrote checks to herself and to family members.ͺͲ
ˆ‘”‡”‡’Ž‘›‡‡‘ˆ‹ŽŽƒ”†ƒŽ‡›—„Ž‹…‹„”ƒ”›‹˜‡”–‘‘—–›•–‘Ž‡̈́͸ǡͲͲͲ‹
ˆ—†•‹–‡†‡†ˆ‘”–Š‡Ž‹„”ƒ”›ǡƒ‹˜‡•–‹‰ƒ–‹‘„›–Š‡‘’–”‘ŽŽ‡”ǯ•‹˜‹•‹‘‘ˆ‘…ƒŽ
‘˜‡”‡–—†‹–Šƒ•ˆ‘—†ǤŠ‡ˆ‘”‡”‡’Ž‘›‡‡—•‡†‡Ž‡…–”‘‹…™‹–Š†”ƒ™ƒŽ•ˆ”‘
the library’s checking account to pay for personal expenses such as satellite television, wireless telephone service, and credit card bills.ͺͳ
‘‹‡‹–…Š‡ŽŽǡˆ‘”‡”ƒƒ‰‡”‘ˆ–Š‡‡‡†˜‹ŽŽ‡–‹Ž‹–›‹•–”‹…–ǡ–‘‘̈́͹ǡͶͶͷ‹
”ƒ–‡’ƒ›‡”‘‡›ˆ‘”Š‡”‘™’‡”•‘ƒŽ—•‡„‡–™‡‡—Ž›ͳǡʹͲͳͲƒ†‡’–‡„‡”
͵ͲǡʹͲͳͳǤ˜‡”ƒ–Š”‡‡Ǧ›‡ƒ”’‡”‹‘†ǡ‹–…Š‡ŽŽƒŽ•‘•’‡–‡ƒ”Ž›̈́ʹͲǡͲͲͲ‹†‹•–”‹…–
funds to upgrade her insurance coverage without authorization by the district’s board of commissioners.ͺʹ
Š‡ˆ‘”‡”•…Š‘‘Ž„‘‘‡‡’‡”‘ˆ‡‡…ŠŽ‡‡–ƒ”›…Š‘‘Ž‹—‡”‘—–›ǡ‡›
‹‰Š–ǡ •–‘Ž‡ ‘”‡ –Šƒ ̈́ʹͲǡͲͲͲǤ •Ǥ ‹‰Š– —•‡† ‘”‡ –Šƒ ̈́ͳ͵ǡͲͲͲ ‹ •…Š‘‘Ž
funds to pay her personal bills and loans, as well as to pay for personal purchases of electronics, groceries and other items.ͺ͵
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––Š‡’’‡”—„‡”Žƒ†—ƒ‡•‘—”…‡‰‡…›ǡ–ƒš’ƒ›‡”‘‡›™ƒ•—•‡†–‘…‘˜‡”
̈́ʹ ‹ŽŽ‹‘ ˆ‘” –”ƒ˜‡Ž ‡š’‡•‡•ǡ ‡ƒŽ• ƒ† ‡–‡”–ƒ‹‡–ǡ ‘„‹Ž‡ …‘—‹…ƒ–‹‘•
†‡˜‹…‡•ǡƒ†•—„•‹†‹‡•ˆ‘”ƒ–”ƒ‹‹‰…‘’Ž‡šǤš’‡•‡•‹…Ž—†‡†‡ƒ”Ž›̈́͸ͲǡͲͲͲ‘
ƒƒ—ƒŽ–”‹’–‘ƒ•Š‹‰–‘ǡǤǤǡ‘”‡–Šƒ̈́ͳǤ͸‹ŽŽ‹‘–‘•—„•‹†‹œ‡–Š‡–”ƒ‹‹‰
…‘’Ž‡šƒ†”‡•‘”–’”‘’‡”–›ǡ̈́ͳʹ͵ǡͲͲͲˆ‘”‰‹ˆ–…‡”–‹ϐ‹…ƒ–‡•ǡƒ†‘”‡–Šƒ̈́ͳͲͲǡͲͲͲ
ƒ—ƒŽŽ›‘ͳ͸Ͳ‘„‹Ž‡…‘—‹…ƒ–‹‘†‡˜‹…‡•ˆ‘”‡’Ž‘›‡‡•ǤͺͶ
–Ž‡ƒ•–ʹͻ”‡…‡‹’–•‹••—‡†ˆ”‘—Ž›ͳǡʹͲͲ͹–Š”‘—‰Š‡’–‡„‡”͵ͲǡʹͲͳͳ™‡”‡‡˜‡”
†‡’‘•‹–‡†™‹–Š–Š‡ƒ””‡‘—–›”—•–‡‡ǯ•ˆϐ‹…‡ǤŠ‹•”‡•—Ž–‡†‹ƒ–Ž‡ƒ•–̈́ʹͲǡ͹ͻʹ
‹••‹‰ˆ”‘–Š‡ƒ””‡‘—–›‡‘”‹ƒŽ‹”’‘”–ǯ•”‡…‘”†•Ǥͺͷ
‹Ž•‘‘—–›ǡ…ƒ•Š•‡‹œ‡†„›–Š‡‘‹–‹‘Ž‡–”‹‡•ƒ•‘”…‡ˆ”‘ͳͶ†”—‰
…ƒ•‡•–‘–ƒŽ‹‰̈́͵Ͷǡ͹Ͳͻƒ†ƒ™ƒ”†‡†–‘–Š‡…‘—–›™ƒ•‹•Šƒ†Ž‡†ƒ†‘–’”‘’‡”Ž›
ƒ……‘—–‡†ˆ‘”ǡ‘ˆ™Š‹…Š̈́ʹͷǡͻͲͻŠƒ•‰‘‡‹••‹‰Ǥͺ͸
Down the Drain
Š‹Ž‡ –Š‡ ™ƒ•–‡ ‘ˆ ™ƒ–‡” „› ’—„Ž‹…
utilities may not seem like a huge deal, such loss can add up to a hefty bill for taxpayers and utility ratepayers. The …‹–› ‘ˆ Ž‹œƒ„‡–Š–‘ǡ ™‹–Š ‹–• ’‘’—Žƒ–‹‘
‘ˆ ƒ’’”‘š‹ƒ–‡Ž› ͳͶǡͲͲͲ ”‡•‹†‡–•ǡ Šƒ†
over a billion gallons of water lost or unaccounted for last year.ͺ͹
Ž‹œƒ„‡–Š–‘™ƒ•ƒ‘‰ͷ͸‰‘˜‡”‡–•
in Tennessee that lost an excessive ƒ‘—–‘ˆ™ƒ–‡”Žƒ•–›‡ƒ”ȋƒ™ƒ–‡”Ž‘••‘ˆ͵ͷ’‡”…‡–‘”‘”‡‹•…‘•‹†‡”‡†‡š…‡••‹˜‡ǡ
ƒ……‘”†‹‰ –‘ •–ƒ–‡ •–ƒ†ƒ”†•ȌǤ Š‡ –Š‹• Šƒ’’‡•ǡ ™ƒ–‡” †‹•–”‹…–• Ž‘•‡ ‘‡› ƒ†
ratepayers are charged higher rates, simply because authorities are not repairing malfunctioning meters and leaks in lines.
‘‰–Š‡™‘”•–‘ˆˆ‡†‡”•ǣ
ȈŠ‡”‘••…Š‘”–‹Ž‹–›‹•–”‹…–Ž‘•–ͶͷǤ͹ʹ’‡”…‡–‘ˆ–Š‡™ƒ–‡”‹–’—”…Šƒ•‡†‹
ʹͲͳʹǤͺͺ
Ȉ—„‡”Žƒ†
ƒ’ǯ•—ƒ……‘—–‡†ˆ‘”™ƒ–‡”–‘–ƒŽ‡†ͷʹ’‡”…‡–Ǥͺͻ
Ȉ Š‡ ‹–› ‘ˆ Ž‹œƒ„‡–Š–‘ Šƒ† ͷͷ ’‡”…‡– ‘ˆ ‹–• ™ƒ–‡” ‰‘ ‹••‹‰Ǥ Š‡ ‘”–Š
Ž‹œƒ„‡–Š–‘‹˜‹•‹‘‘ˆŽ‘•–͸ʹ’‡”…‡–‘ˆ‹–•™ƒ–‡”Ǥ–‘–ƒŽǡ‘”‡–Šƒ
ƒ„‹ŽŽ‹‘‰ƒŽŽ‘•‘ˆ™ƒ–‡”™ƒ•—ƒ……‘—–‡†ˆ‘”‹Ž‹œƒ„‡–Š–‘ǤͻͲ
Ȉƒ””‹ƒ–‹Ž‹–›‘ƒ”††‹†‘–ƒ……‘—–ˆ‘”ͷ͵’‡”…‡–‘ˆ‹–•™ƒ–‡”Ǥͻͳ
19
ȈŠ‡’‡”…‡–ƒ‰‡‘ˆ—ƒ……‘—–‡†ˆ‘”™ƒ–‡”‹‘‡•„‘”‘—‰Š™ƒ•ͷͷǤ͸’‡”…‡–ǡƒ
–‘–ƒŽ‘ˆ‘˜‡”͹ͶͲ‹ŽŽ‹‘‰ƒŽŽ‘•Ǥͻʹ
Ȉ‘„‡Ž˜‹ŽŽ‡Ž‘•–Ͷ͹’‡”…‡–‘ˆ‹–•™ƒ–‡”†—”‹‰–Š‡’ƒ•–›‡ƒ”Ǥͻ͵
ȈŠ‡‹–›‘ˆ…™‡ǯ•—ƒ……‘—–‡†ˆ‘”™ƒ–‡”–‘–ƒŽ‡†Ͷͷ’‡”…‡–ǤͻͶ
Ȉ…‡œ‹‡Šƒ†Ͷ͹’‡”…‡–‘ˆ‹–•™ƒ–‡”‰‘‹••‹‰Ǥͻͷ
ȈŠ‡’‡”…‡–ƒ‰‡‘ˆ—ƒ……‘—–‡†ˆ‘”™ƒ–‡”‹‘—–Ž‡ƒ•ƒ–™ƒ•Ͷͷ’‡”…‡–Ǥͻ͸
ȈŠ‡‘™‘ˆŽ‹˜‡”’”‹‰•Ž‘•–͸ͳǤͻ’‡”…‡–‘ˆ‹–•™ƒ–‡”†—”‹‰–Š‡’ƒ•–›‡ƒ”Ǥͻ͹
Ȉ‹‡˜‹ŽŽ‡Šƒ†Ͷͻ’‡”…‡–‘ˆ‹–•™ƒ–‡”‰‘‹••‹‰Ǥͻͺ
ȈŠ‡‘™‘ˆŠƒ”‘Ž‘•–Ͷ͹’‡”…‡–‘ˆ‹–•™ƒ–‡”Ǥͻͻ
Ȉ‹ƒ –‹Ž‹–› ‹•–”‹…– Ž‘•– ŠƒŽˆ ‹–• ™ƒ–‡” –Š”‘—‰Š‘—– –Š‡ ›‡ƒ”ǡ ƒ –‘–ƒŽ ‘ˆ ‘˜‡” Ͷ͹
million gallons.ͳͲͲ
ȈŠ‡‹–›‘ˆ’ƒ”–ƒŠƒ†Ͷͻ’‡”…‡–‘ˆ‹–•™ƒ–‡”‰‘‹••‹‰ǤͳͲͳ
Ȉ—„”‹‰Š––‹Ž‹–›‹•–”‹…–ǯ•—ƒ……‘—–‡†ˆ‘”™ƒ–‡”–‘–ƒŽ‡†ͷͶ’‡”…‡–ǤͳͲʹ
Ȉ‹’–‘˜‹ŽŽ‡Ž‘•–Ͷ͹’‡”…‡–‘ˆ‹–•™ƒ–‡”ǤͳͲ͵
ȈŠ‡‘™‘ˆƒ”–”ƒ…‡Šƒ†Ͷ͸’‡”…‡–‘ˆ‹–•™ƒ–‡”‰‘‹••‹‰ǡƒ–‘–ƒŽ‘ˆ‘˜‡”ͺͺ
million gallons.ͳͲͶ
ȈŠ‡’‡”…‡–ƒ‰‡‘ˆ—ƒ……‘—–‡†ˆ‘”™ƒ–‡”ƒ––Š‡ƒ–ƒ—‰ƒ‹˜‡”‡‰‹‘ƒŽƒ–‡”
—–Š‘”‹–›™ƒ•͸ʹ’‡”…‡–ǤͳͲͷ
ȈŠ‡ ‹–› ‘ˆ ƒ˜‡”Ž› Ž‘•– ͷͳ ’‡”…‡– ‘ˆ ‹–• ™ƒ–‡”ǡ ƒ –‘–ƒŽ ‘ˆ ‘˜‡” ʹͳ͹ ‹ŽŽ‹‘
gallons.ͳͲ͸
Budget-­Busters
Nearly three-­‐dozen counties spent more money than appropriated by county legislative bodies last year in violation of state law, according to state Comptroller audits. The following is a summary of the overspending by these governmental entities, whose ˜ƒ”‹‘—•†‡ϐ‹…‹–•–‘–ƒŽ‡†‘˜‡”̈́ͳ͸‹ŽŽ‹‘Ǥ
Ȉ‡–‘‘—–›
‡‡”ƒŽ—†Ȃ̈́Ͷ͵ͻǡ͸ʹ͵ͳͲ͹
ȈŽ‡†•‘‡‘—–›‘Ž‹†ƒ•–‡Ȁƒ‹–ƒ–‹‘ǡ
‡‡”ƒŽ‡„–‡”˜‹…‡—†ƒ†‹‰Š™ƒ›Ȁ
—„Ž‹…‘”•—†Ȃ̈́ʹǡͺͷͶǡ̈́ͳͲǡ͸͸͸ǡƒ†̈́ͻ͸ǡ͸ͲͶ”‡•’‡…–‹˜‡Ž›ͳͲͺ
Ȉƒ”–‡”‘—–›…Š‘‘Ž‡†‡”ƒŽ”‘Œ‡…–•—†ƒ†
‡‡”ƒŽ—”’‘•‡…Š‘‘Ž—†
Ȃ̈́ͳͺͷǡ͹ͷʹƒ†̈́ʹ͸ǡͶͷͺǡ”‡•’‡…–‹˜‡Ž›ͳͲͻ
Ȉ‡…ƒ–—”‘—–›
‡‡”ƒŽ—”’‘•‡…Š‘‘Ž—†Ȃ̈́͹ǡ͸͹͵ͳͳͲ
Ȉ‡ƒŽ„‘—–›‘Ž‹†ƒ•–‡‹•’‘•ƒŽ—†ƒ†…Š‘‘Ž‡†‡”ƒŽ”‘Œ‡…–•—†Ȃ
̈́͵ǡʹ͸͹ǡ͹͹͹ƒ†̈́ͻ͸ǡͲʹ͵ǡ”‡•’‡…–‹˜‡Ž›111
Ȉ‹…•‘‘—–›
‡‡”ƒŽ—”’‘•‡…Š‘‘Ž—†ƒ†…Š‘‘Ž‡†‡”ƒŽ”‘Œ‡…–•—†Ȃ
̈́Ͷͻǡ͸͵͹ƒ†̈́ʹͺǡ͹ͲͲǡ”‡•’‡…–‹˜‡Ž›ͳͳʹ
Ȉ ›‡” ‘—–› ‘Ž‹† ƒ•–‡Ȁƒ‹–ƒ–‹‘ —† ƒ† ‹‰Š™ƒ›Ȁ—„Ž‹… ‘”• —† Ȃ
̈́͵ǡͻ͸ͳƒ†̈́ͳ͸ǡͳ͹ͳǡ”‡•’‡…–‹˜‡Ž›ͳͳ͵
Ȉƒ›‡––‡‘—–›
‡‡”ƒŽ—”’‘•‡…Š‘‘Ž—†ƒ†…Š‘‘Ž‡†‡”ƒŽ”‘Œ‡…–•—†Ȃ
̈́ͳǡʹͷʹǡ͸Ͷ͹ƒ†̈́͵Ͳͺǡ͹Ͳͻǡ”‡•’‡…–‹˜‡Ž›114
Ȉ
”ƒ‹‰‡”‘—–›
‡‡”ƒŽ—†ƒ†‹‰Š™ƒ›Ȁ—„Ž‹…‘”•—†Ȃ̈́ʹ͵ǡͳͺ͵ƒ†
̈́ʹʹʹǡͲ͸͵ǡ”‡•’‡…–‹˜‡Ž›115
20
Ȉƒ…‘…‘—–›
‡‡”ƒŽ—†Ȃ̈́ͶͷǡͲ͸ͺͳͳ͸
Ȉ ƒ”†‡ƒ ‘—–› ‡‡”ƒŽ —† ƒ† ‘Ž‹† ƒ•–‡ ‹•’‘•ƒŽ —† Ȃ ̈́ͻǡͺʹͷ ƒ†
̈́ͳǡͲ͵ʹǡͷ͵ͻǡ”‡•’‡…–‹˜‡Ž›ͳͳ͹
Ȉƒ”†‹‘—–›‹‰Š™ƒ›Ȁ—„Ž‹…‘”•—†ƒ†
‡‡”ƒŽ—”’‘•‡…Š‘‘Ž—†Ȃ
̈́͵ǡͷ͹ͻƒ†̈́ͳ͸ǡʹ͹͹ǡ”‡•’‡…–‹˜‡Ž›ͳͳͺ
Ȉƒ›™‘‘†‘—–›‘Ž‹†ƒ•–‡‹•’‘•ƒŽ—†Ȃ̈́ͳǡ͸͹͵ǡͺʹ͹ͳͳͻ
Ȉ‡”›‘—–›‡–”ƒŽƒˆ‡–‡”‹ƒ—†Ȃ̈́ͳͶͳǡͲͺͶͳʹͲ
Ȉ—’Š”‡›•‘—–›
‡‡”ƒŽ—†Ȃ̈́ͳ͵ǡͲʹ͵ͳʹͳ
Ȉƒ…•‘ ‘—–› ‡‡”ƒŽ ƒ† ‹‰Š™ƒ›Ȁ—„Ž‹… ‘”• —† Ȃ ̈́ʹ͹ͺǡͶͳͺ ƒ†
̈́ͳʹͻǡ͸͵ͳǡ”‡•’‡…–‹˜‡Ž›ͳʹʹ
Ȉƒ‡‘—–›
‡‡”ƒŽ—”’‘•‡…Š‘‘Ž—†Ȃ̈́ͻ͵ǡ͵Ͷ͵ͳʹ͵
Ȉƒ™”‡…‡‘—–›
‡‡”ƒŽ—†Ȃ̈́ͳͶǡ͹ͶͺͳʹͶ
Ȉ‡™‹•‘—–›
‡‡”ƒŽ —†ƒ†
‡‡”ƒŽ —”’‘•‡…Š‘‘Ž—†Ȃ̈́͵ͳͺǡ͹͹ͷƒ†
̈́ͻǡ͹ʹͺǡ”‡•’‡…–‹˜‡Ž›ͳʹͷ
Ȉƒ…‘‘—–›
‡‡”ƒŽ—”’‘•‡—†Ȃ̈́ͷ͹ǡͷʹͳͳʹ͸
Ȉƒ†‹•‘‘—–›
‡‡”ƒŽ—†Ȃ̈́ͺǡͺͳͳͳʹ͹
Ȉƒ”‹‘‘—–›‘Ž‹†ƒ•–‡Ȁƒ‹–ƒ–‹‘—†Ȃ̈́ͳ͸ǡ͵ͲͶͳʹͺ
Ȉƒ”•ŠƒŽŽ‘—–›
‡‡”ƒŽ—”’‘•‡…Š‘‘Ž—†Ȃ̈́ͳͶͲǡͻ͸Ͷͳʹͻ
Ȉ…ƒ‹”›‘—–›
‡‡”ƒŽ—†ƒ†‘Ž‹†ƒ•–‡Ȁƒ‹–ƒ–‹‘—†Ȃ̈́ͳʹǡ͸ͻ͸ƒ†
̈́ͳǡͳͳͻǡ”‡•’‡…–‹˜‡Ž›ͳ͵Ͳ
Ȉ‘‘”‡ ‘—–› ‡‡”ƒŽ —†ǡ ‹‰Š™ƒ›Ȁ—„Ž‹… ‘”• —†ǡ ‡‡”ƒŽ —”’‘•‡
…Š‘‘Ž—†ǡ…Š‘‘Ž‡†‡”ƒŽ”‘Œ‡…–•—†ǡƒ†‡–”ƒŽƒˆ‡–‡”‹ƒ—†Ȃ̈́ͳͷǡͷͶʹǡ
̈́ͺǡ͹͵Ͳǡ̈́͵ǡͺͷ͸ǡ̈́ʹͲǡͶͻ͹ƒ†̈́͸ǡͶͲͻǡ”‡•’‡…–‹˜‡Ž›ͳ͵ͳ
Ȉ„‹‘‘—–›
‡‡”ƒŽ—†Ȃ̈́ͳͳǡͳʹͷͳ͵ʹ
Ȉ
˜‡”–‘ ‘—–› …Š‘‘Ž ‡†‡”ƒŽ ”‘Œ‡…–• —† ƒ† ‡–”ƒŽ ƒˆ‡–‡”‹ƒ —† Ȃ
̈́͵ͺǡͻͷͶƒ†̈́ʹ͹ǡͻͷ͹ǡ”‡•’‡…–‹˜‡Ž›ͳ͵͵
Ȉ‡””›‘—–›
‡‡”ƒŽ—†Ȃ̈́ͺǡͲͻͶͳ͵Ͷ
Ȉ‹…‡––‘—–›”—‰‘–”‘Ž—†Ȃ̈́ͺǡͳ͹ͳͳ͵ͷ
Ȉ‘Ž ‘—–› ‡‡”ƒŽ —†ǡ ‹‰Š™ƒ›Ȁ—„Ž‹… ‘”• —† ƒ† ‡‡”ƒŽ —”’‘•‡
…Š‘‘Ž—†Ȃ̈́ͳͲǡͻͶͺǡ̈́ͳ͸ǡͻ͹ͺƒ†̈́ͳͶ͵ǡ͸ͳͶǡ”‡•’‡…–‹˜‡Ž›ͳ͵͸
Ȉ…‘–– ‘—–› —„Ž‹… –‹Ž‹–› —†ǡ ‡‡”ƒŽ ƒ’‹–ƒŽ ”‘Œ‡…–• —†ǡ –Š‡” ƒ’‹–ƒŽ
—†•ǡ‹‰Š™ƒ›Ȁ—„Ž‹…‘”•—†ǡƒ†
‡‡”ƒŽ—”’‘•‡…Š‘‘Ž—†Ȃ̈́ͳǡͺͺͺǡ
̈́ͷͶǡʹͳ͵ǡ̈́ʹͷǡͷͺ͹ǡ̈́ʹ͹ǡͺͻͳǡƒ†̈́ʹͻǡͺͷʹǡ”‡•’‡…–‹˜‡Ž›ͳ͵͹
Ȉ‹–Š ‘—–› ‘Ž‹† ƒ•–‡ ‹•’‘•ƒŽ —† ƒ† ‡‡”ƒŽ —† Ȃ ̈́ʹǡʹͲͲǡͳͷͷ ƒ†
̈́ͶͲǡͲͲͲǡ”‡•’‡…–‹˜‡Ž›ͳ͵ͺ
Ȉ—‡”‘—–›‡ŽˆǦ•—”ƒ…‡—†Ȃ̈́͵ǡͷͳ͸ǡ͹ͻͶͳ͵ͻ
Ȉƒ›‡ ‘—–› ‘Ž‹† ƒ•–‡Ȁƒ‹–ƒ–‹‘ —†ǡ ‡‡”ƒŽ —†ǡ ‡‡”ƒŽ —”’‘•‡
…Š‘‘Ž—†ǡƒ†…Š‘‘Ž‡†‡”ƒŽ”‘Œ‡…–•—†Ȃ̈́͸ǡͲʹ͹ǡ̈́ͳ͹ǡͺͻ͵ǡ̈́ͳʹͶǡͳ͵ͻƒ†
̈́͵ͳǡͳ͹͸ǡ”‡•’‡…–‹˜‡Ž›ͳͶͲ
ȈŠ‹–‡‘—–›‘Ž‹†ƒ•–‡‹•’‘•ƒŽ—†Ȃ̈́͵͵ͶǡͲ͸͵141
21
Bidding Below the Belt
‡‡••‡‡Žƒ™”‡“—‹”‡••–ƒ–‡ƒ†Ž‘…ƒŽ‘ˆϐ‹…‹ƒŽ•–‘’—„Ž‹…Ž›ƒ†˜‡”–‹•‡…‘’‡–‹–‹˜‡„‹†•
ˆ‘”•‡”˜‹…‡•‡š…‡‡†‹‰̈́ͳͲǡͲͲͲǤŠ‹•Žƒ™‡š‹•–•ˆ‘”ƒ˜‡”›‰‘‘†”‡ƒ•‘ǣ–‘‡•—”‡–Šƒ–
–Š‡„‡•–ƒ†Ž‘™‡•–’”‹…‡‹•‘„–ƒ‹‡†ǡƒ†–‘’”‡˜‡–‘ˆϐ‹…‹ƒŽ•ˆ”‘‹•—•‹‰–ƒš’ƒ›‡”
‘‡›„›’ƒ›‹‰‘”‡–Šƒ–Š‡…‘’‡–‹–‹˜‡’”‹…‡Ǥ•–Š‡ˆ‘ŽŽ‘™‹‰‡šƒ’Ž‡••Š‘™ǡ
…‡”–ƒ‹’—„Ž‹…‘ˆϐ‹…‹ƒŽ••‡‡—ƒ„Ž‡–‘‘„‡›–Š‡Žƒ™Ǥ
ƒ—ƒ”›ʹͲͳʹǡ–Š‡‘…‡‘—–›‘ƒ”†‘ˆ†—…ƒ–‹‘ƒ™ƒ”†‡†ƒ…‘–”ƒ…––‘–ƒŽ‹‰
̈́ͷ͵ͻǡʹ͹͵ –‘ ƒ Ž‘…ƒŽ ˜‡†‘” ˆ‘” ƒ ”‘‘ˆ ”‡Šƒ„‹Ž‹–ƒ–‹‘ ’”‘Œ‡…– ƒ– ‘…‡ ‘—–› ‹‰Š
School. This local vendor was not the lowest bidder, however, and in fact was not the second or third lowest bidder.ͳͶʹ
In DeKalb County competitive bids were not solicited for food purchases for the jail –‘–ƒŽ‹‰̈́ͳ͵ͺǡʹͲͺǤͳͶ͵
In Giles County, competitive bids were not solicited for tires purchased for the „—Žƒ…‡‡”˜‹…‡–‘–ƒŽ‹‰̈́ͳͳǡͻͳͺǤ144
 ƒ…‘… ‘—–›ǡ …‘’‡–‹–‹˜‡ „‹†• ™‡”‡ ‘– •‘Ž‹…‹–‡† ˆ‘” •‹–‡ ’”‡’ƒ”ƒ–‹‘ ˆ‘” ƒ
‡Ž‡‡–ƒ”›•…Š‘‘Ž’Žƒ›‰”‘—†–‘–ƒŽ‹‰̈́ʹ͸ǡͶͳͶǤ145
Š‡…‘—–›ƒ›‘”‘ˆƒ”†‡ƒ‘—–›†‹†‘–•‘Ž‹…‹–…‘’‡–‹–‹˜‡„‹†•ˆ‘”ƒˆ‡…‡
‡š’ƒ•‹‘ƒ––Š‡ƒ‹”’‘”––‘–ƒŽ‹‰̈́͸Ͷǡ͹ͶͷǤ‘’‡–‹–‹˜‡„‹†•™‡”‡ƒŽ•‘‘–•‘Ž‹…‹–‡†ˆ‘”
ƒ‰‡‘–Š‡”ƒŽ’”‘Œ‡…–ƒ–‘Ž‹˜ƒ”‡–”ƒŽǡ–‘–ƒŽ‹‰̈́͹ͺͺǡͻͶͲǤͳͶ͸
ƒ™”‡…‡‘—–›ǡ…‘’‡–‹–‹˜‡„‹†•™‡”‡‘–•‘Ž‹…‹–‡†ˆ‘”ͳͳ™‘”•–ƒ–‹‘•ƒ†ͳ͵
…Šƒ‹”• ’—”…Šƒ•‡† ˆ‘” –Š‡ ‹”…—‹– ‘—”– Ž‡”ǯ• ˆϐ‹…‡ –‘–ƒŽ‹‰ ̈́ͳͷǡ͹ͳͲǤ ‘’‡–‹–‹˜‡
„‹†•™‡”‡ƒŽ•‘‘–•‘Ž‹…‹–‡†ˆ‘””‘‘ϐ‹‰ƒ–‡”‹ƒŽ•ƒ–‡‘ƒŽ‡‡–ƒ”›…Š‘‘ŽǤͳͶ͹
…Š‘‘Ž‡’ƒ”–‡–‘ˆϐ‹…‹ƒŽ•‹‡™‹•‘—–›’—”…Šƒ•‡†’”‘Œ‡…–•—•‹‰–Š‡ˆ‡†‡”ƒŽƒ…‡Ǧ
–‘Ǧ–Š‡Ǧ‘’…‡–‹˜‡‰”ƒ–ȋ̈́Ͷͷǡ͸Ͳ͵Ȍƒ†‹–Ž‡‰”ƒ–ȋ̈́ͶͳǡͶͺ͵Ȍˆ—†•Ǥ‘’‡–‹–‹˜‡
bids were not solicited for these purchases.ͳͶͺ
ƒ•Š˜‹ŽŽ‡Ž‡…–”‹…‡”˜‹…‡ȋȌŠƒ•’ƒ‹†‘‡ƒ—ˆƒ…–—”‡”ƒ†‹–•†‹•–”‹„—–‘”‘”‡
–Šƒ̈́ͳ͹‹ŽŽ‹‘‘˜‡”–Š‡Žƒ•–‡‹‰Š–›‡ƒ”•ˆ‘”‡Ž‡…–”‹…’‘™‡”…ƒ„Ž‡–Šƒ–™ƒ•‘–’”‘’‡”Ž›
„‹†Ǥ Š”‘—‰Š ƒ ‡š…Ž—•‹˜‡ ƒ‰”‡‡‡– –Šƒ– ‘”‹‰‹ƒ–‡† ‹ ͳͻͻͺǡ Šƒ• ’ƒ‹† ‡”‹–‡
‘’ƒ› ‘”‡ –Šƒ ̈́ͳ͵ ‹ŽŽ‹‘ ƒ† ‹–• †‹•–”‹„—–‘”ǡ –‹Ž‹…‘”ǡ ‘”‡ –Šƒ ̈́Ͷ ‹ŽŽ‹‘
•‹…‡ʹͲͲͷˆ‘”‡Ž‡…–”‹…’‘™‡”…ƒ„Ž‡ǤͳͶͻ
—–Š‡”ˆ‘”†‘—–›ǡ…‘’‡–‹–‹˜‡„‹†•™‡”‡‘–•‘Ž‹…‹–‡†„›–Š‡Š‡”‹ˆˆǯ•‡’ƒ”–‡–
ˆ‘”†‘œ‡”•‡”˜‹…‡•‘ˆ̈́ͳͶǡͲͲͲǤŠ‡†‡’ƒ”–‡–•’Ž‹––Š‡…‘•–‘ˆ–Š‡•‡•‡”˜‹…‡•ȋ̈́͹ǡͲͲͲ
‡ƒ…ŠȌ–‘–”›–‘…‹”…—˜‡––Š‡…‘—–›ǯ•’—”…Šƒ•‹‰”‡“—‹”‡‡–•ǤͳͷͲ
22
‹‘‘—–›ˆƒ‹Ž‡†–‘•‡…—”‡…‘’‡–‹–‹˜‡„‹†•ˆ‘”–Š‡†‡‘Ž‹–‹‘ƒ†”‡‘˜ƒŽ‘ˆƒ
„—”‡†Š‘—•‡Ǥƒ–Š‡”–Šƒ’‡”ˆ‘”–Š‡™‘”™‹–ŠŠ‹‰Š™ƒ›†‡’ƒ”–‡–‡“—‹’‡–
and employee, the highway superintendent contracted with a company owned by his „”‘–Š‡”ˆ‘”̈́ͳͲǡͲͲͲǤ151
 ƒ””‡ ‘—–›ǡ …‘’‡–‹–‹˜‡ „‹†• ™‡”‡ ‘– •‘Ž‹…‹–‡† ˆ‘” –Š‡ ’—”…Šƒ•‡ ‘ˆ Ž‹ƒ„‹Ž‹–›
‹•—”ƒ…‡ȋ̈́ʹ͵Ͷǡͺʹ͸Ȍǡ„‘‹Ž‡”‹•—”ƒ…‡ȋ̈́ͳͲǡ͵͸ͲȌǡ™‘”‡”•ǯ…‘’‡•ƒ–‹‘‹•—”ƒ…‡
ȋ̈́ͺ͹ǡ͹Ͳ͵Ȍǡƒ†„—‹Ž†‹‰ƒ†…‘–‡–•‹•—”ƒ…‡ȋ̈́ͳ͵͹ǡͳͺͶȌǤͳͷʹ
CONCLUSION
The 2013 Tennessee Pork Report exposes an astonishing $511 million in government waste, fraud, and abuse. From the state budget to local indiscretion, Tennessee’s governments continue to be poor stewards of taxpayers’ money.
To protect tax dollars from this waste, fraud, and abuse, state and local elected ‘ˆϐ‹…‹ƒŽ•‡‡†–‘‡ƒ…–”‡ˆ‘”•–Šƒ–™‹ŽŽƒ‡‰‘˜‡”‡–ƒ•ϐ‹•…ƒŽŽ›”‡•’‘•‹„Ž‡ƒ•
Tennesseans expect.
State-­Level Reforms
In addition to outright eliminating the various examples of waste, fraud, and abuse laid out in these pages, the state legislature should enact stricter spending laws. This would prevent further erosion of state tax dollars on needless pork projects. There are three key solutions that, if enacted, would provide much-­‐needed protection for taxpayers’ wallets. 1. Strengthen the Copeland Cap
ˆ‡„‡”•‘ˆ–Š‡
‡‡”ƒŽ••‡„Ž›–”—Ž›™‹•Š–‘…—”„•’‡†‹‰ǡ–Š‡›—•–•–”‡‰–Š‡
–Š‡‘’‡Žƒ†ƒ’Ǥƒ…–‡†‹ͳͻ͹ͺǡ–Š‡‘’‡Žƒ†ƒ’‹•†‡•‹‰‡†–‘’”‡˜‡–™ƒ•–‡ˆ—Ž
spending by tying state spending to personal income growth. If annual state spending grows at a higher percentage than Tennesseans’ personal income for that year, the legislature must approve the excess spending in a separate bill. ˆ‘”–—ƒ–‡Ž›ǡ –Š‡ ‘’‡Žƒ† ƒ’ …ƒ „‡ ‘˜‡””‹††‡ „› ƒ •‹’Ž‡ ƒŒ‘”‹–› ˜‘–‡ ‘ˆ
legislators, rendering it practically ineffective. By amending the state Constitution to require a two-­‐thirds vote rather than a simple majority to override the cap, lawmakers could curb spending abuse, while still preserving their ability to expend needed funds in times of emergency or disaster. 23
Further, lawmakers should revise the calculation used to determine whether annual •’‡†‹‰ Dz„”‡ƒ• –Š‡ …ƒ’Ǥdz ‡…ƒ—•‡ •–ƒ–‡ Žƒ™ …—””‡–Ž› ’”‘Š‹„‹–• –Š‡ •–ƒ–‡ „—†‰‡–
from growing at a faster rate than the state’s personal income growth, and personal income growth could be substantial in good years, this calculation provides far too —…ŠŽ‡‡™ƒ›ˆ‘”‘—–Ǧ‘ˆǦ…‘–”‘Ž•’‡†‹‰ǤŠ‡
‡‡”ƒŽ••‡„Ž›•Š‘—Ž†‹•–‡ƒ†„ƒ•‡
–Š‡…ƒŽ…—Žƒ–‹‘‘ˆˆ’‘’—Žƒ–‹‘‰”‘™–Š’Ž—•‹ϐŽƒ–‹‘ǤŠ‡•‡ˆƒ…–‘”•‘”‡…Ž‘•‡Ž›ƒŽ‹‰
with the growth of government spending. Government should not spend more simply „‡…ƒ—•‡ –Š‡ ‡…‘‘› ‹’”‘˜‡•ǡ ƒ• ‹• –Š‡ …ƒ•‡ ™‹–Š –Š‡ …—””‡– …ƒŽ…—Žƒ–‹‘Ǥ ƒ–Š‡”ǡ
•’‡†‹‰•Š‘—Ž†„‡–‹‡††‹”‡…–Ž›–‘–Š‡ˆƒ…–‘”–Šƒ–‘•–‹ϐŽ—‡…‡•–Š‡•‹œ‡ƒ†•…‘’‡
‘ˆ ‰‘˜‡”‡– ’”‘‰”ƒ•ǣ ’‘’—Žƒ–‹‘ ‰”‘™–Šǡ ƒŽ‘‰ ™‹–Š ƒ†Œ—•–‡–• ˆ‘” ‹ϐŽƒ–‹‘Ǥ
Š‹• ‘”‡ ϐ‹•…ƒŽŽ› …‘•‡”˜ƒ–‹˜‡ ƒ’’”‘ƒ…Š ™‘—Ž† ’”‘–‡…– –ƒš’ƒ›‡”•ǯ Šƒ”†Ǧ‡ƒ”‡†
money in good times and bad.
2. Enact a “Kicker” Law
‘—’Ž‡†™‹–Šƒ•–”‘‰‡”‘’‡Žƒ†ƒ’ǡ–Š‡
‡‡”ƒŽ••‡„Ž›•Š‘—Ž†‡ƒ…–ƒDz‹…‡”dz
Žƒ™–‘ˆ—”–Š‡”…—”„‰‘˜‡”‡–•’‡†‹‰Ǥ†‡”•—…ŠƒŽƒ™ǡ‹ˆ–ƒš”‡˜‡—‡•‡š…‡‡†
‡•–‹ƒ–‡•ǡ–Š‡
‡‡”ƒŽ••‡„Ž›™‘—Ž†„‡”‡“—‹”‡†–‘”‡–—”–Š‡•—”’Ž—•–‘–ƒš’ƒ›‡”•Ǥ
ƒ™ƒ‡”•…‘—Ž††‘–Š‹•‹ƒ˜ƒ”‹‡–›‘ˆ™ƒ›•ǡ•—…Šƒ•–‡’‘”ƒ”‹Ž›Ž‘™‡”‹‰…‡”–ƒ‹
taxes to offset the over-­‐collection of revenues.
3. Establish a State Spending Commission
Finally, state lawmakers should establish a version of the federal Grace Commission ‡•–ƒ„Ž‹•Š‡†„›”‡•‹†‡–‘ƒŽ†‡ƒ‰ƒ‹ͳͻͺʹǤŠ‹•’ƒ‡Ž‘ˆ„—•‹‡••‡š‡…—–‹˜‡•
and private sector volunteers undertook a comprehensive review of the federal ‰‘˜‡”‡–Ǥˆϐ‹…‹ƒŽŽ›‘™ƒ•–Š‡”‡’‘”–‘ˆ–Š‡”‡•‹†‡–ǯ•”‹˜ƒ–‡‡…–‘”—”˜‡›
‘ ‘•– ‘–”‘Žǡ –Š‡ ”ƒ…‡ ‘‹••‹‘ ƒ†‡ ʹǡͶ͹ͺ ”‡…‘‡†ƒ–‹‘• –Šƒ– •ƒ˜‡†
–ƒš’ƒ›‡”•̈́ͶʹͶǤͶ„‹ŽŽ‹‘†—”‹‰ƒ–Š”‡‡Ǧ›‡ƒ”’‡”‹‘†Ǥ•‹‹Žƒ”•–ƒ–‡ǦŽ‡˜‡Ž‹†‡’‡†‡–
body should be tasked with analyzing the entire state budget from cover to cover, pinpointing waste and identifying opportunities for savings.
Local-­Level Reforms
Further, because waste, fraud, and abuse abound at local levels of government outside –Š‡•–ƒ–‡ƒ’‹–‘Žǡ‹–‹•‹’‡”ƒ–‹˜‡–Šƒ–•–ƒ–‡ƒ†Ž‘…ƒŽ‡Ž‡…–‡†‘ˆϐ‹…‹ƒŽ•ƒ†˜ƒ…‡‡ƒ•—”‡•
–Šƒ– Š‘Ž† –Š‘•‡ Ž‘…ƒŽ ‰‘˜‡”‡–• ƒ……‘—–ƒ„Ž‡Ǥ ‘‰ –Š‡ •‘Ž—–‹‘• –‘ ”‡‹ ‹ –Š‡
squandering of local taxpayers’ money, city and county governments should:
1. Establish Audit Committees
—†‹– …‘‹––‡‡• ™‘—Ž† „‡ –ƒ•‡† ™‹–Š ‘˜‡”•‡‡‹‰ Ž‘…ƒŽ ‡Ž‡…–‡† ƒ† ƒ’’‘‹–‡†
‘ˆϐ‹…‹ƒŽ•ƒ†‡•—”‹‰–Šƒ––ƒš’ƒ›‡”‘‡›‹•’”‘–‡…–‡†Ǥ……‘”†‹‰–‘–Š‡‘—”ƒŽǡ
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Ž‘…ƒŽ‰‘˜‡”‡–ƒ—†‹–…‘‹––‡‡•…ƒDz‹…”‡ƒ•‡–Š‡‹–‡‰”‹–›ƒ†‡ˆϐ‹…‹‡…›‘ˆ–Š‡
ƒ—†‹–’”‘…‡••ǡƒ•™‡ŽŽƒ•–Š‡•›•–‡‘ˆ‹–‡”ƒŽ…‘–”‘Ž•ƒ†ϐ‹ƒ…‹ƒŽ”‡’‘”–‹‰Ǥdzͳͷ͵ Š‹• ‹• ƒ …”—…‹ƒŽ ϐ‹”•– •–‡’ –‘™ƒ”† ‡•–ƒ„Ž‹•Š‹‰ ‡ˆˆ‡…–‹˜‡ •ƒˆ‡‰—ƒ”†• ˆ‘” –Š‡ —•‡ ‘ˆ
taxpayer money by local governments across the state.
2. Create and Maintain a Rainy Day Fund
Similar to the state’s reserve fund, local governments should maintain a segregated ˆ—†ˆ‘”Dz”ƒ‹›†ƒ›•dz•‘–Šƒ–†‹ˆϐ‹…—Ž–„—†‰‡–ƒ”›–‹‡•†‘‘–’‘•‡ƒ–Š”‡ƒ––‘–Š‡ϐ‹•…ƒŽ
health of the local government or become an easy excuse to raise taxes. This rainy day fund should represent a substantial percentage of the local government’s overall ‘’‡”ƒ–‹‰„—†‰‡–ǡ•—…Šƒ•ϐ‹˜‡–‘•‡˜‡’‡”…‡–Ǥƒ…Š›‡ƒ”ǡ–Š‡Ž‘…ƒŽ‰‘˜‡”‡–•Š‘—Ž†
divert surplus revenue into this reserve fund until it reaches an adequate portion of the total local budget.
3. Debt Disclosure Requirements
‘…ƒŽ‰‘˜‡”‡–•‘ˆ–‡–ƒ‡‘†‡„–•–‘…‘˜‡”‡š‹•–‹‰‘„Ž‹‰ƒ–‹‘•‘”–‘ˆ—†’—„Ž‹…
projects. In many cases, taxpayers are left in the dark as to the details of these debt ‘„Ž‹‰ƒ–‹‘•ƒ†–Š‡‹’ƒ…––Š‡›Šƒ˜‡‘–Š‡Ž‘…ƒŽ‰‘˜‡”‡–ǯ•ϐ‹•…ƒŽ•–ƒ„‹Ž‹–›Ǥ–‹•
therefore imperative that local governments be bound by certain debt disclosure requirements. Only then can taxpayers know how much debt their local governments have incurred, and make informed decisions about how payments on that debt are ƒ†‡ƒ†™Š‡–Š‡”–Š‡‹”Ž‘…ƒŽ‘ˆϐ‹…‹ƒŽ•ƒ”‡ƒŽŽ‘™‡†–‘–ƒ‡‘ˆ—–—”‡†‡„–‘„Ž‹‰ƒ–‹‘•Ǥ
4. Implement Centralized Financial Management Systems
‘”‡…‘’”‡Š‡•‹˜‡”‡ˆ‘”–Šƒ–•Š‘—Ž†„‡’—”•—‡†„›•–ƒ–‡ƒ†Ž‘…ƒŽ‘ˆϐ‹…‹ƒŽ•‹•
ƒ ϐ‹ƒ…‹ƒŽ ƒƒ‰‡‡– •›•–‡• ƒ…–ǡ •—…Š ƒ• –Šƒ– ’”‘’‘•‡† „› ‘’–”‘ŽŽ‡” ‘ˆ –Š‡
”‡ƒ•—”›—•–‹‹Ž•‘‹ʹͲͳ͵ǤŠ‡’”‘’‘•ƒŽƒŽŽ‘™•…‘—–‹‡•Dz–‘ƒ†‘’–ƒ…‡–”ƒŽ‹œ‡†
•›•–‡ˆ‘”ƒƒ‰‹‰ϐ‹•…ƒŽ’”‘…‡†—”‡•Ǥdz154 By encouraging counties to formalize their ƒ……‘—–‹‰ǡϐ‹ƒ…‹ƒŽǡƒ†’—”…Šƒ•‹‰’”‘‰”ƒ•ǡ–Š‹•‡ƒ•—”‡…‘—Ž†Ž‡ƒ†–‘ƒ”‡†—…–‹‘
in the amount of waste, fraud, and abuse that plague many local governments across the state.
–‹Ž–Š‡•‡‹’‘”–ƒ–•‘Ž—–‹‘•„‡…‘‡ƒ”‡ƒŽ‹–›ǡ–Š‡‡ƒ…‘‡–‡”™‹ŽŽ…‘–‹—‡–‘
Š‘Ž†‡Ž‡…–‡†ƒ†ƒ’’‘‹–‡†‘ˆϐ‹…‹ƒŽ•ƒ……‘—–ƒ„Ž‡Ǥˆ•–ƒ–‡ƒ†Ž‘…ƒŽ‘ˆϐ‹…‹ƒŽ•’‡”•‹•–‹
their refusal to truly tackle government waste, the Tennessee Pork Report will continue to make government spending as transparent for taxpayers as possible.
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To support the Beacon Center of Tennessee and projects like the Tennessee Pork Report, consider making a tax-­‐deductible gift to our cause. For every single dollar donated to the Beacon Center for publishing the Pork Reportǡ™‡—…‘˜‡”‘”‡–Šƒ̈́ͳʹ͹ǡͲͲͲ‹
‰‘˜‡”‡–™ƒ•–‡ǡˆ”ƒ—†ǡƒ†ƒ„—•‡Ǥ‰‹ˆ––‘–Š‡‡ƒ…‘‡–‡”
represents a tremendous investment for you and your family.
Contributions can be made by visiting www.BeaconTN.org/
•—’’‘”–̴—•ǡ„›ϐ‹ŽŽ‹‰‘—––Š‡‡…Ž‘•‡†„—•‹‡••”‡’Ž›‡˜‡Ž‘’‡ǡ
or sending a check to:
Beacon Center of Tennessee
ǣPork Report
ǤǤ‘šͳͻͺ͸Ͷ͸
ƒ•Š˜‹ŽŽ‡ǡ‡‡••‡‡͵͹ʹͳͻ
Become a Citizen Watchdog!
Send us your own example of government waste by calling ȋ͸ͳͷȌ ͵ͺ͵Ǧ͸Ͷ͵ͳ ‘” ‡ƒ‹Ž‹‰ —• ƒ– –‹’•̷„‡ƒ…‘–Ǥ‘”‰Ǥ
Many of the examples found in the Tennessee Pork Report come directly from citizens across the state. Become one of Tennessee’s citizen watchdogs by submitting your own ‡šƒ’Ž‡•ǤŽŽ–‹’•™‹ŽŽ”‡ƒ‹ƒ‘›‘—•Ǥ
Tips can also be provided to the Tennessee Comptroller of the Treasury, who serves ƒ•–Š‡•–ƒ–‡ǯ•Dz‘‡›…‘’ǡdz‘‹–‘”‹‰•–ƒ–‡ƒ†Ž‘…ƒŽƒ‰‡…‹‡•ˆ‘”™ƒ•–‡ǡˆ”ƒ—†ǡƒ†
abuse. Tennesseans with knowledge of illegal, improper, or outright waste of taxpayer ‘‡›…ƒ…ƒŽŽ–Š‡‘’–”‘ŽŽ‡”ǯ•”ƒ—†ǡƒ•–‡ǡƬ„—•‡‘–Ž‹‡ƒ–ͳǦͺͲͲǦʹ͵ʹǦͷͶͷͶ
‘”˜‹•‹–™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜–‘ϐ‹Ž‡ƒ”‡’‘”–‘Ž‹‡Ǥ
ABOUT THE AUTHORS
—•–‹™‡‹•–Š‡’”‡•‹†‡–Ƭ‘ˆ–Š‡‡ƒ…‘‡–‡”‘ˆ‡‡••‡‡Ǥ”‡›‘‘”‡‹•
the director of policy at the Beacon Center. Scott Sumner is a research associate at the Beacon Center.
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SOURCES
‡˜‹ƒ–‹™ƒŽ‹ƒǡDz‡Ž‘…‘–‘Ž›•‘Žƒ”‹˜‡•–‡–Ǯ‰‡––‹‰Š‹–Ǥǯdz Nashville Business JournalǤƒ—ƒ”›ͳͺǡ
ʹͲͳ͵ǤŠ––’ǣȀȀ™™™Ǥ„‹œŒ‘—”ƒŽ•Ǥ…‘Ȁƒ•Š˜‹ŽŽ‡Ȁ’”‹–Ǧ‡†‹–‹‘ȀʹͲͳ͵ȀͲͳȀͳͺȀŠ‡Ž‘…Ǧ‘–Ǧ‘Ž›Ǧ•‘Žƒ”Ǧ‹˜‡•–‡–Ǥ
html?page=all.
ʹ
Žƒ‡ƒ”‡”ǡDzŽ‘•‡†‡‡••‡‡•‘Žƒ”’Žƒ–•–‹ŽŽ”‡…‡‹˜‹‰‰‘˜‡”‡–…Š‡…•Ǥdz‡™•Ǥ’”‹Ž͵ͲǡʹͲͳ͵Ǥ
Š––’ǣȀȀƒ•Š˜‹ŽŽ‡’—„Ž‹…”ƒ†‹‘Ǥ‘”‰Ȁ„Ž‘‰ȀʹͲͳ͵ȀͲͶȀ͵ͲȀ–Ǧ•–‹ŽŽǦ…—––‹‰Ǧ…Š‡…•Ǧ–‘ǦŠ‡Ž‘…Ǥ
͵
—…‹ƒǤ
‡‹•‡ǡDz‹•…ƒŽ‘–‡͸ͶȂʹͶͷǤdz‡‡••‡‡
‡‡”ƒŽ••‡„Ž›‹•…ƒŽ‡˜‹‡™‘‹––‡‡Ǥ
‡„”—ƒ”›͵ǡʹͲͳ͵ǤŠ––’ǣȀȀ™™™Ǥ…ƒ’‹–‘ŽǤ–Ǥ‰‘˜Ȁ‹ŽŽ•ȀͳͲͺȀ‹•…ƒŽȀͲͲ͸ͶǤ’†ˆǤȋ‹•…ƒŽ‘–‡‹†‹…ƒ–‡•ƒǤʹͷ
”‡†—…–‹‘‹–Š‡•–ƒ–‡‡š…‹•‡–ƒš™‘—Ž†”‡•—Ž–‹ƒ—ƒŽ”‡˜‡—‡”‡†—…–‹‘‘ˆƒ’’”‘š‹ƒ–‡Ž›̈́ͷͲ‹ŽŽ‹‘ȌǤ
4
”‡–‡‹„‡”–ǡDz‹‰Š–•ǡƒ‡”ƒǡ’‡†ǤdzTennessee ReportǤƒ—ƒ”›ʹǡʹͲͳ͵ǤŠ––’ǣȀȀ–”‡’‘”–Ǥ…‘ȀʹͲͳ͵ȀͲͳȀͲʹȀ
Ž‹‰Š–•Ǧ…ƒ‡”ƒǦ•’‡†Ǧ–‡‡••‡ƒ•Ǧ„‘‘•–ǦŠ‘ŽŽ›™‘‘†Ǧ™‹–ŠǦϐ‹ŽǦ‹…‡–‹˜‡•Ǥ
5
ƒ‹‡…
‡‡ǡDzǮƒ•Š˜‹ŽŽ‡ǯ’”‘†—…‡”‡š’Žƒ‹•™Š›Š‡™ƒ–•–‘ϐ‹Ž•‡ƒ•‘–™‘Š‡”‡ǤdzNashville Business JournalǤ‡…‡„‡”͹ǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ„‹œŒ‘—”ƒŽ•Ǥ…‘Ȁƒ•Š˜‹ŽŽ‡Ȁ„Ž‘‰ȀʹͲͳʹȀͳʹȀƒ•Š˜‹ŽŽ‡Ǧ’”‘†—…‡”Ǧ
advocates-­‐staying.html.
͸
ƒ”‘„›ƒ†ƒ””›ƒ˜‹†ǡDz‘˜‹‡”‘†—…–‹‘…‡–‹˜‡•‹–Š‡ƒ•–”‘–‹‡”ǤdzŠ‡ƒš‘—†ƒ–‹‘Ǥ’”‹Ž
ʹͲͳʹǤ‘ǤͳͻͻǤƒ‰‡ͷǤŠ––’ǣȀȀ–ƒšˆ‘—†ƒ–‹‘Ǥ‘”‰Ȁ•‹–‡•Ȁ–ƒšˆ‘—†ƒ–‹‘Ǥ‘”‰Ȁϐ‹Ž‡•Ȁ†‘…•Ȁ•”ͳͻͻǤ’†ˆǤ
͹
‡”‹…ƒƒ•‹‘
—‹†‡ǤDzŽ‘–ƒ…Š‹‡ƒ›„ƒ…–ƒ–‹•–‹…•ǤdzŠ––’ǣȀȀ™™™Ǥƒ‡”‹…ƒ…ƒ•‹‘‰—‹†‡Ǥ…‘Ȁ•Ž‘–Ǧ
machine-­‐payback-­‐statistics.html#Nevada. ͺ
ƒ‹‡…
‡‡ǡDzǯ•ƒ•Š˜‹ŽŽ‡–‘’ƒ›†‹˜‹†‡†•ˆ‘”†‡…ƒ†‡•ǡϐ‹Ž’”‘ˆ‡••‘”•ƒ›•Ǥdzƒ›͹ǡʹͲͳ͵ǤŠ––’ǣȀȀ™™™Ǥ
„‹œŒ‘—”ƒŽ•Ǥ…‘Ȁƒ•Š˜‹ŽŽ‡Ȁ‡™•ȀʹͲͳ͵ȀͲͷȀͲ͹Ȁƒ•Š˜‹ŽŽ‡Ǧ–‘Ǧ’ƒ›Ǧ‘ˆˆǦˆ‘”Ǧ†‡…ƒ†‡•ǤŠ–Žǫ’ƒ‰‡αƒŽŽǤ
ͻ
”‡–‡‹„‡”–ǡDz‹‰Š–•ǡƒ‡”ƒǡ’‡†ǤdzTennessee ReportǤƒ—ƒ”›ʹǡʹͲͳ͵ǤŠ––’ǣȀȀ–”‡’‘”–Ǥ…‘ȀʹͲͳ͵ȀͲͳȀͲʹȀ
Ž‹‰Š–•Ǧ…ƒ‡”ƒǦ•’‡†Ǧ–‡‡••‡ƒ•Ǧ„‘‘•–ǦŠ‘ŽŽ›™‘‘†Ǧ™‹–ŠǦϐ‹ŽǦ‹…‡–‹˜‡•Ǥ
ͳͲ
–ƒ–‡‘ˆ‡‡••‡‡ǤDzŠ‡—†‰‡–‹•…ƒŽ‡ƒ”ʹͲͳ͵ǦʹͲͳͶǤdz’ǤǦ͵͹ͳǤ
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–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—†‹–‡˜‡ƒŽ•‡”‹‘—•‘…‡”•™‹–Š–Š‡‘–”‘Žƒ†
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–ƒ–‡‘ˆ‡‡••‡‡ǤDzŠ‡—†‰‡–ǣ‹•…ƒŽ‡ƒ”ʹͲͳ͵ǦʹͲͳͶǤdz’ǤǦͳͻ͸Ǥ
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’—„Ȁ’…ͲͶͷ͵Ǥ’†ˆǤ
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‡‡–‘ǡDz‹‡˜‹ŽŽ‡ƒ›‘”ǡ
”‡‰‘Š•‘ǡ…Šƒ”‰‡†™‹–Š‘ˆϐ‹…‹ƒŽ‹•…‘†—…–ǡˆ‡Ž‘›–Š‡ˆ–ǤdzChattanooga Times-­Free PressǤ—Ž›ʹ͹ǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ–‹‡•ˆ”‡‡’”‡••Ǥ…‘Ȁ‡™•ȀʹͲͳʹȀŒ—ŽȀʹ͹Ȁ’‹‡˜‹ŽŽ‡Ǧƒ›‘”Ǧƒ””‡•–‡†Ǧ–‡‡••‡‡Ǧ‰”‡‰ǦŒ‘Š•‘Ǥ
ͷʹ
ƒ…Š‡Ž—ǡDz‹‡˜‹ŽŽ‡–Š‡ˆ–…ƒ•‡‰”‘™•ǤdzChattanooga Times-­Free PressǤ—‰—•–ͳͲǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ–‹‡•ˆ”‡‡’”‡••Ǥ…‘Ȁ‡™•ȀʹͲͳʹȀƒ—‰ȀͳͲȀ’‹‡˜‹ŽŽ‡Ǧ–Š‡ˆ–Ǧ…ƒ•‡Ǧ‰”‘™•Ǧ‰”‡‰ǦŒ‘Š•‘Ǧƒ……—•‡†Ǥ
ͷ͵
”‡••‡Ž‡ƒ•‡‡–‡”ǡDz‘’–”‘ŽŽ‡”—†‹–…‘˜‡”•–‘Ž‡—†•ǡŽ–‡”‡†‡…‘”†•‹Š‡•–‡”‘Ǥdz
TNReport.comǤ’”‹Žͳ͸ǡʹͲͳ͵ǤŠ––’ǣȀȀ–”‡’‘”–Ǥ…‘ȀʹͲͳ͵ȀͲͶȀͳ͸Ȁ…‘–”‘ŽŽ‡”Ǧƒ—†‹–Ǧ—…‘˜‡”•Ǧ•–‘Ž‡Ǧˆ—†•Ǧ
altered-­‐records-­‐in-­‐chester-­‐co.
54
Š”‹•–‘’Š‡”—–Ž‡”ǡDzͻͳͳ†‹”‡…–‘”—•‡•‰‘˜‡”‡–‘‡›–‘•–ƒ›•–›Ž‹•ŠǤdzTennessee WatchdogǤ’”‹Žʹǡ
ʹͲͳ͵ǤŠ––’ǣȀȀ–‡‡••‡‡Ǥ™ƒ–…Š†‘‰Ǥ‘”‰ȀʹͲͳ͵ȀͲͶȀͲʹȀͻͳͳǦ†‹”‡…–‘”Ǧ—•‡•Ǧ‰‘˜‡”‡–Ǧ‘‡›Ǧ–‘Ǧ•–ƒ›Ǧ•–›Ž‹•ŠǤ
55
‹‡”…‡
”‡‡„‡”‰ǡDz‘‹••‹‘ƒ’’”‘˜‡•̈́ͺͲͲ–‘•–—†›ˆ—–—”‡—•‡‘ˆ‘Ž†‡‡••‡‡–ƒ–‡”‹•‘ǤdzNashville City PaperǤ—‰—•–ʹͲǡʹͲͳʹǤŠ––’ǣȀȀƒ•Š˜‹ŽŽ‡…‹–›’ƒ’‡”Ǥ…‘Ȁ…‘–‡–Ȁ…‹–›Ǧ‡™•Ȁ…‘‹••‹‘Ǧƒ’’”‘˜‡•ǦͺͲͲǦ
study-­‐future-­‐use-­‐old-­‐tennessee-­‐state-­‐prison.
ͷ͸
—‹…Š—Ž‡”ǡDz–ƒ–‡Ž‘‘•–‘”‡‘˜ƒ–‡‘Ž†‡‡••‡‡–ƒ–‡”‹•‘Ǥdzǡ‡™•ʹǤ—‰—•–ʹͲǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ™”Ǥ…‘Ȁ•–‘”›Ȁͳͻ͵ͳͻͶͳ͹Ȁ‘Ž†Ǧ–‡‡••‡‡Ǧ•–ƒ–‡Ǧ’”‹•‘Ǥ
ͷ͹
—‹…Š—Ž‡”ǡDz–ƒ–‡Ž‘‘•–‘”‡‘˜ƒ–‡‘Ž†‡‡••‡‡–ƒ–‡”‹•‘Ǥdzǡ‡™•ʹǤ—‰—•–ʹͲǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ™”Ǥ…‘Ȁ•–‘”›Ȁͳͻ͵ͳͻͶͳ͹Ȁ‘Ž†Ǧ–‡‡••‡‡Ǧ•–ƒ–‡Ǧ’”‹•‘Ǥ
ͷͺ
‹‡”…‡
”‡‡„‡”‰ǡDz‡‡••‡‡–ƒ–‡”‹•‘…‘—Ž†„‡”‡Šƒ„‹Ž‹–ƒ–‡†Ȅ‹–‘ƒ—•‡—Ǥdzƒ•Š˜‹ŽŽ‡‹–›ƒ’‡”Ǥ
ƒ›ʹ͵ǡʹͲͳ͵ǤŠ––’ǣȀȀ™™™Ǥƒ•Š˜‹ŽŽ‡…‹–›’ƒ’‡”Ǥ…‘Ȁ…‘–‡–Ȁ…‹–›Ǧ‡™•Ȁ–‡‡••‡‡Ǧ•–ƒ–‡Ǧ’”‹•‘Ǧ…‘—Ž†Ǧ„‡Ǧ
rehabilitated-­‐museum.
ͷͻ
Dz™‘”‡”•”ƒ‡‹–‹ǤdzChattanooga Times-­Free Pressǡ”‡‡”‡••†‹–‘”‹ƒŽǤ
Š––’ǣȀȀ™™™Ǥ–‹‡•ˆ”‡‡’”‡••Ǥ…‘Ȁ‡™•ȀʹͲͳʹȀƒ—‰ȀͲͷȀ‡’„Ǧ™‘”‡”•Ǧ”ƒ‡Ǧ‹–Ǧ‹Ǥ
͸Ͳ
”‹ƒƒƒ•ǡDz‡‡••‡‡•‡–—‡’Ž‘›‡–…Š‡…•–‘–Š‡†‡ƒ†ǤdzThe TennesseanǤ’”‹ŽͷǡʹͲͳ͵Ǥ
͸ͳ
••‘…‹ƒ–‡†”‡••ǤDz‡‡••‡‡”‡…‘—’•̈́ͳͷ‹—‡’Ž‘›‡–„‡‡ϐ‹–•Ǥƒ›ʹʹǡʹͲͳ͵ǤŠ––’ǣȀȀ™™™Ǥ™•˜Ǥ
…‘Ȁ•–‘”›Ȁʹʹ͵ͻͻͶͶʹȀ–‡‡••‡‡Ǧ”‡…‘—’•Ǧ—‡’Ž‘›‡–Ǧ„‡‡ϐ‹–•Ǥ
͸ʹ
‡Š‹–‡Š‘—•‡ǡDz‡’ƒ”–‡†…Š‹‡ˆŠ‹Ž›ƒ–‘”‡…‡‹˜‡›‡ƒ”ǯ••‡˜‡”ƒ…‡ǤdzNashville City Paper. ƒ”…ŠͺǡʹͲͳ͵ǤŠ––’ǣȀȀƒ•Š˜‹ŽŽ‡…‹–›’ƒ’‡”Ǥ…‘Ȁ…‘–‡–Ȁ…‹–›Ǧ‡™•Ȁ†‡’ƒ”–‡†Ǧ†ŠƒǦ…Š‹‡ˆǦ’Š‹ŽǦ”›ƒǦ”‡…‡‹˜‡Ǧ
years-­‐severance.
͸͵
Š”‹•–‘’Š‡”—–Ž‡”ǡDz‡‡••‡‡ƒ‹”’‘”–Ž‘•‡•–ƒš’ƒ›‡”‘‡›…‘’‡–‹–‹‘ƒ‰ƒ‹•–’”‹˜ƒ–‡„—•‹‡••Ǥdz
Tennessee WatchdogǤƒ”…Šʹ͸ǡʹͲͳ͵ǤŠ––’ǣȀȀ–‡‡••‡‡Ǥ™ƒ–…Š†‘‰Ǥ‘”‰ȀʹͲͳ͵ȀͲ͵Ȁʹ͸Ȁ–Ǧƒ‹”’‘”–ǦŽ‘•‡•Ǧ–ƒš’ƒ›‡”Ǧ
money-­‐competing-­‐against-­‐private-­‐business.
͸Ͷ
ƒ”…‡””—•“—‹ƒǡDzƒ•Š…”‘’ǣ”‡‡••Šƒ†‡’”‘‹‡–ǡ™‡ƒŽ–Š›‡‡••‡‡Žƒ†‘™‡”•ˆ”‘–ƒš‡•ǤdzThe Commercial AppealǤ…–‘„‡”ͳ͸ǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ…‘‡”…‹ƒŽƒ’’‡ƒŽǤ…‘Ȁ‡™•ȀʹͲͳʹȀ‘…–Ȁͳ͸Ȁ…ƒ•ŠǦ…”‘’Ǧ
–”‡‡•Ǧ•Šƒ†‡Ǧ’”‘‹‡–Ǧ™‡ƒŽ–Š›Ǧ–‡‡••‡Ȁǫ’ƒ”–‡”αǤ ͸ͷ
ƒ”…‡””—•“—‹ƒƒ†
”ƒ–‹–ŠǡDzƒ•Š…”‘’ǣƒš„”‡ƒ••’”‘—–ˆ‘”‡‡••‡‡Ǯˆƒ”‡”•ǤǯdzThe Commercial AppealǤ…–‘„‡”ͳͶǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ…‘‡”…‹ƒŽƒ’’‡ƒŽǤ…‘Ȁ‡™•ȀʹͲͳʹȀ‘…–ȀͳͶȀ…ƒ•ŠǦ…”‘’Ǧ–ƒšǦ„”‡ƒ•Ǧ
sprout-­‐for-­‐tennessee.
͸͸
ƒ”…‡””—•“—‹ƒƒ†
”ƒ–‹–ŠǡDzƒ•Š…”‘’ǣƒš„”‡ƒ••’”‘—–ˆ‘”‡‡••‡‡Ǯˆƒ”‡”•ǤǯdzThe Commercial Appeal.…–‘„‡”ͳͶǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ…‘‡”…‹ƒŽƒ’’‡ƒŽǤ…‘Ȁ‡™•ȀʹͲͳʹȀ‘…–ȀͳͶȀ…ƒ•ŠǦ…”‘’Ǧ–ƒšǦ„”‡ƒ•Ǧ
•’”‘—–Ǧˆ‘”Ǧ–‡‡••‡‡Ǣƒ”…‡””—•“—‹ƒǡDzƒ•Š…”‘’ǣ”‡‡••Šƒ†‡’”‘‹‡–ǡ™‡ƒŽ–Š›‡‡••‡‡Žƒ†‘™‡”•
ˆ”‘–ƒš‡•ǤdzThe Commercial Appeal.…–‘„‡”ͳ͸ǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ…‘‡”…‹ƒŽƒ’’‡ƒŽǤ…‘Ȁ‡™•ȀʹͲͳʹȀ
‘…–Ȁͳ͸Ȁ…ƒ•ŠǦ…”‘’Ǧ–”‡‡•Ǧ•Šƒ†‡Ǧ’”‘‹‡–Ǧ™‡ƒŽ–Š›Ǧ–‡‡••‡Ȁǫ’ƒ”–‡”αǤ
͸͹
Š‹Ž‹ŽŽ‹ƒ•ǡDz‘—•‹‰ƒ‰‡…›ǣǮ‡Šƒ˜‡ˆ—ǯ™‹–Š’—„Ž‹…‘‡›Ǥdz‡™•Šƒ‡ŽͷǤ…–‘„‡”ʹͻǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ‡™•…Šƒ‡ŽͷǤ…‘Ȁ•–‘”›ȀͳͻͻͶͺͳͷͳȀŠ‘—•‹‰Ǧƒ‰‡…›Ǧ™‡ǦŠƒ˜‡Ǧˆ—Ǧ™‹–ŠǦ’—„Ž‹…Ǧ‘‡›Ǥ
͸ͺ
Š‹Ž‹ŽŽ‹ƒ•ǡDz‘—•‹‰ƒ‰‡…›ǣǮ‡Šƒ˜‡ˆ—ǯ™‹–Š’—„Ž‹…‘‡›Ǥdz‡™•Šƒ‡ŽͷǤ…–‘„‡”ʹͻǡʹͲͳʹǤŠ––’ǣȀȀ
™™™Ǥ‡™•…Šƒ‡ŽͷǤ…‘Ȁ•–‘”›ȀͳͻͻͶͺͳͷͳȀŠ‘—•‹‰Ǧƒ‰‡…›Ǧ™‡ǦŠƒ˜‡Ǧˆ—Ǧ™‹–ŠǦ’—„Ž‹…Ǧ‘‡›Ǥ
͸ͻ
Š‹Ž‹ŽŽ‹ƒ•ǡDz‘—•‹‰ƒ‰‡…›ǣǮ‡Šƒ˜‡ˆ—ǯ™‹–Š’—„Ž‹…‘‡›Ǥdz‡™•Šƒ‡ŽͷǤ…–‘„‡”ʹͻǡʹͲͳʹǤŠ––’ǣȀȀ
™™™Ǥ‡™•…Šƒ‡ŽͷǤ…‘Ȁ•–‘”›ȀͳͻͻͶͺͳͷͳȀŠ‘—•‹‰Ǧƒ‰‡…›Ǧ™‡ǦŠƒ˜‡Ǧˆ—Ǧ™‹–ŠǦ’—„Ž‹…Ǧ‘‡›Ǥ
29
͹Ͳ
Š”‹•–‘’Š‡”—–Ž‡”ǡDzƒš’ƒ›‡”•Š‡Ž’•–ƒ–‡‡’Ž‘›‡‡•Ž‡ƒ”–‘‰‡–Š‡”‡••ǡ…‘—”–‡•›‘ˆ—…‹ŽŽ‡ƒŽŽǤdzTennessee WatchdogǤ‡…‡„‡”͹ǡʹͲͳʹǤŠ––’ǣȀȀ–‡‡••‡‡Ǥ™ƒ–…Š†‘‰Ǥ‘”‰ȀʹͲͳʹȀͳʹȀͲ͹Ȁ–ƒš’ƒ›‡”•ǦŠ‡Ž’Ǧ•–ƒ–‡Ǧ‡’Ž‘›‡‡•Ǧ
learn-­‐togetherness-­‐courtesy-­‐of-­‐lucille-­‐ball.
͹ͳ
Š”‹•–‘’Š‡”—–Ž‡”ǡDzƒš’ƒ›‡”••Š‡ŽŽ‘—–‹ŽŽ‹‘•ˆ‘”•—’‡”Ǧˆƒ•––‡”‡–‹—ŽŽƒŠ‘ƒǡ™‹–Š‘
…—•–‘‡”•ǤdzTennessee WatchdogǤƒ›ͳͲǡʹͲͳ͵ǤŠ––’ǣȀȀ–‡‡••‡‡Ǥ™ƒ–…Š†‘‰Ǥ‘”‰ȀʹͲͳ͵ȀͲͷȀͳͲȀ–ƒš’ƒ›‡”•Ǧ•Š‡ŽŽǦ
out-­‐millions-­‐for-­‐super-­‐fast-­‐internet-­‐in-­‐tullahoma-­‐tn-­‐with-­‐no-­‐customers.
͹ʹ
Š”‹•–‘’Š‡”—–Ž‡”ǡDzƒš’ƒ›‡”••Š‡ŽŽ‘—–‹ŽŽ‹‘•ˆ‘”•—’‡”Ǧˆƒ•––‡”‡–‹—ŽŽƒŠ‘ƒǡ™‹–Š‘
…—•–‘‡”•ǤdzTennessee WatchdogǤƒ›ͳͲǡʹͲͳ͵ǤŠ––’ǣȀȀ–‡‡••‡‡Ǥ™ƒ–…Š†‘‰Ǥ‘”‰ȀʹͲͳ͵ȀͲͷȀͳͲȀ–ƒš’ƒ›‡”•Ǧ•Š‡ŽŽǦ
out-­‐millions-­‐for-­‐super-­‐fast-­‐internet-­‐in-­‐tullahoma-­‐tn-­‐with-­‐no-­‐customers.
͹͵
‘‡—ŽŽ‹˜ƒǡDz‹‘ˆ—‡Ž•„‘‘†‘‰‰Ž‡ǫ–ƒ–‡ǯ•‹˜‡•–‡–‹•™‹–…Š‰”ƒ••†‘‡•ǯ–”‡ƒ’„‡‡ϐ‹–•Ǥdz‘š˜‹ŽŽ‡
‡–”‘—Ž•‡Ǥ—‰—•–ʹʹǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ‡–”‘’—Ž•‡Ǥ…‘Ȁ‡™•ȀʹͲͳʹȀƒ—‰ȀʹʹȀ„‹‘ˆ—‡Ž•Ǧ„‘‘†‘‰‰Ž‡Ǧ•–ƒ–‡•Ǧ
investment-­‐switchgrass.
͹Ͷ
‘‡—ŽŽ‹˜ƒǡDz‹‘ˆ—‡Ž•„‘‘†‘‰‰Ž‡ǫ–ƒ–‡ǯ•‹˜‡•–‡–‹•™‹–…Š‰”ƒ••†‘‡•ǯ–”‡ƒ’„‡‡ϐ‹–•Ǥdz‘š˜‹ŽŽ‡
‡–”‘—Ž•‡Ǥ—‰—•–ʹʹǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ‡–”‘’—Ž•‡Ǥ…‘Ȁ‡™•ȀʹͲͳʹȀƒ—‰ȀʹʹȀ„‹‘ˆ—‡Ž•Ǧ„‘‘†‘‰‰Ž‡Ǧ•–ƒ–‡•Ǧ
investment-­‐switchgrass.
͹ͷ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‘”‡”ƒŽŽ‡›‘”‰‡Ž‡‡–ƒ”›
‘‘‡‡’‡”‹•—•‡†—†•Ǥdz—‡͸ǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‘”‡”…Š‘‘Ž‘‘‡‡’‡”‹ƒ”–‡”‘—–›‹•—•‡†—†•Ǥ’†ˆǤ
͹͸
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‡•–‡‡••‡‡‘™ƒŽŽ•‹…–‹–‘
†‡–‹–›Š‡ˆ–Ǥdz’”‹ŽʹǡʹͲͳ͵Ǥ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳ͵ͲͶͲʹ‡•–‡‡••‡‡‘™ƒŽŽ•‹…–‹‘†‡–‹–›Š‡ˆ–Ǥ’†ˆǤ
͹͹
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‡”›‘—–›‘‘‡‡’‡”‘‘
‡ƒ”Ž›̈́͵ͲǡͲͲͲ‹—„Ž‹…—†•Ǥdz‡…‡„‡”ʹͳǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ
‡”›‘—–›‘‘‡‡’‡”Ǥ’†ˆǤ
͹ͺ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ‡’ƒ”–‡–‘ˆ—†‹–ǤDz˜‡•–‹‰ƒ–‹˜‡—†‹–‘ˆ•‡Ž‡…–‡†
”‡…‘”†•‘ˆ–Š‡‹–›‘ˆ‡ŽŽ‹…‘Ǥdzƒ›͵ͳǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ˜‡•–‹‰ƒ–‹˜‡ȀŒ‡ŽŽ‹…‘Ǥ’†ˆǤ
͹ͻ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ‡’ƒ”–‡–‘ˆ—†‹–ǤDz˜‡•–‹‰ƒ–‹˜‡—†‹–‘ˆ•‡Ž‡…–‡†
”‡…‘”†•‘ˆ–Š‡ƒ”•ŠƒŽŽ‘—–›…Š‘‘Ž›•–‡Ǥdz‡„”—ƒ”›ʹͲǡʹͲͳ͵Ǥ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀƒ”•ŠƒŽŽ…‘—–›•…Š‘‘Ž•Ǥ’†ˆǤ
ͺͲ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‘”‡–Šƒ̈́ͷͲǡͲͲͲ–‘Ž‡ˆ”‘‘”‰ƒ
‘—–›‘‹Ž‘•‡”˜ƒ–‹‘‹•–”‹…–Ǥdz—‡ͶǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‘”‡–Šƒ̈́ͷ
ͲǡͲͲͲ–‘Ž‡ˆ”‘‘”‰ƒ‘—–›‘‹Ž‘•‡”˜ƒ–‹‘‹•–”‹…–Ǥ’†ˆǤ
ͺͳ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‡ƒ”Ž›̈́͸ǡͲͲͲƒ‡ˆ”‘‹ŽŽƒ”†ƒŽ‡›
—„Ž‹…‹„”ƒ”›‹˜‡”–‘‘—–›Ǥdz—‡͸ǡʹͲͳʹǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‡ƒ”Ž›̈́͸ǡͲͲ
Ͳƒ‡ˆ”‘‹ŽŽƒ”†ƒŽ‡›—„Ž‹…‹„”ƒ”›‹˜‡”–‘‘—–›Ǥ’†ˆǤ
ͺʹ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‘”‡”ƒ•–‡‡••‡‡–‹Ž‹–›ƒƒ‰‡”
’”‘’‡”Ž›‘‘ƒ–‡’ƒ›‡”‘‡›ǡƒ—–Š‘”‹œ‡†‡”•Š‹Ž‡‘–Š‡‘„Ǥdzƒ”…Šͳ͵ǡʹͲͳ͵ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ
–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀʹͲͳ͵Ͳ͵ͳ͵‘”‡”ƒ•–‡‡••‡‡–‹Ž‹–›ƒƒ‰‡”’”‘’‡”Ž›‘‘ƒ–‡’ƒ›‡”‘‡›Ǥ’†ˆǤ
ͺ͵
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‘”‡”…Š‘‘Ž‘‘‡‡’‡”‹—‡”
‘—–›–‡ƒŽ•‡ƒ”Ž›̈́ʹͲǡͲͲͲǤdz‡’–‡„‡”ͳͲǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹͲͻͳͲ‘”‡”…Š‘‘Ž‘‘‡‡’‡”—‡”‘—–›Ǥ’†ˆǤ
ͺͶ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz—ƒ‡•‘—”…‡‰‡…›“—ƒ†‡”•
ƒš’ƒ›‡”—†•‘–‡”–ƒ‹‡–ǡ”ƒ˜‡Žƒ†—„•‹†‹‡•Ǥdz‡’–‡„‡”ʹͷǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹͲͻʹͷ’’‡”—„‡”Žƒ†—ƒ‡•‘—”…‡‰‡…›Ǥ’†ˆǤ
ͺͷ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‘”‡Šƒ̈́ʹͲǡͲͲͲ‹••‹‰ˆ”‘ƒ””‡
‘—–›‡‘”‹ƒŽ‹”’‘”–Ǥdz‡’–‡„‡”ͳ͵ǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹͲͻͳʹ‘‡›‹••‹‰”‘ƒ””‡‘—–›‹”’‘”–Ǥ’†ˆǤ
ͺ͸
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz’‡…‹ƒŽ‡’‘”–‘‹Ž•‘‘—–›ǯ•ƒ”–‹…‹’ƒ–‹‘‹–Š‡
‘‹–‹‘Ž‡–”‹‡•ƒ•‘”…‡ƒ†ƒˆ‡–”‡‡–•ƒ•‘”…‡Ǥdz’ǤͷǦ͸Ǥ
Š––’ǣȀȀ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳͳȀ’‡…‹ƒŽΨʹͲ‡’‘”–ΨʹͲ͹Ǧ͵ǦʹͲͳʹǤ’†ˆǤ
30
ͺ͹
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆŽ‹œƒ„‡–Š–‘ǡ‡‡••‡‡ǣ—†‹–‡†‹ƒ…‹ƒŽ
–ƒ–‡‡–•ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ
‹ƒ…‹ƒŽȀͳ͸͸ͻǦʹͲͳʹǦ‡Ž‹œƒ„‡–Š–‘Ǧƒˆ”Ǧ…’ƒʹͻǦͳʹǦͳͻǦͳʹǤ’†ˆǤ
ͺͺ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz”‘••…Š‘”–‹Ž‹–›‹•–”‹…–‹ƒ…‹ƒŽ–ƒ–‡‡–•ǡ—‡͵Ͳǡ
ʹͲͳʹǤdz’Ǥʹ͵Ǥ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀʹͻͲͻǦʹͲͳʹǦ…”ƒ—†Ǧƒˆ”Ǧ…’ƒ͵ͶͶǦͳʹǦͳ͵ǦͳʹǤ’†ˆǤ
ͺͻ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‘™‘ˆ—„‡”Žƒ†
ƒ’ǡ‡‡••‡‡ǣ‹ƒ…‹ƒŽ–ƒ–‡‡–•
ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͶͶǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳ͸ͷͳǦ
ʹͲͳʹǦ…—„‡”Žƒ†‰ƒ’Ǧƒˆ”Ǧ…’ƒͳͻͳǦ͵ǦʹͳǦͳ͵Ǥ’†ˆǤ
ͻͲ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆŽ‹œƒ„‡–Š–‘ǡ‡‡••‡‡ǣ—†‹–‡†‹ƒ…‹ƒŽ
–ƒ–‡‡–•ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ
‹ƒ…‹ƒŽȀͳ͸͸ͻǦʹͲͳʹǦ‡Ž‹œƒ„‡–Š–‘Ǧƒˆ”Ǧ…’ƒʹͻǦͳʹǦͳͻǦͳʹǤ’†ˆǤ
ͻͳ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDzƒ””‹ƒ–‹Ž‹–›‘ƒ”†—†‹–‡’‘”–ǡ—‡͵ͲǡʹͲͳʹǤdz’Ǥͷ͵Ǥ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀʹ͹͵ʹǦʹͲͳʹǦŠƒ””‹ƒ—„•Ǧƒˆ”Ǧ…’ƒͳͷ͵ǦͳʹǦ͵ͳǦͳʹǤ’†ˆǤ
ͻʹ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‘™‘ˆ‘‡•„‘”‘—‰Šǡ‡‡••‡‡ǣ—†‹–‡†‹ƒ…‹ƒŽ
–ƒ–‡‡–•ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͺͺǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ
‹ƒ…‹ƒŽȀͳ͹͵ͳǦʹͲͳʹǦŒ‘‡•„‘”‘—‰ŠǦƒˆ”Ǧ…’ƒʹͻǦͳʹǦͳͻǦͳʹǤ’†ˆǤ
ͻ͵
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆ‘„‡Ž˜‹ŽŽ‡ǡ‡‡••‡‡ǣ—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͷͲǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳ͹ͷͶǦʹͲͳʹǦ
Ž‘„‡Ž˜‹ŽŽ‡Ǧƒˆ”Ǧ…’ƒͷͳ͹ǦͳʹǦʹͺǦͳʹǤ’†ˆǤ
ͻͶ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆ…™‡ǡ‡‡••‡‡ǣ—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͶ͸ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳ͹͸ͺǦʹͲͳʹǦ
…‡™‡Ǧƒˆ”Ǧ…’ƒͶͺͺǦ͵ǦʹͳǦͳ͵Ǥ’†ˆǤ
ͻͷ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆ…‡œ‹‡ǡ‡‡••‡‡ǣ
—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͷͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›Ȁ
Ȁ‹ƒ…‹ƒŽȀͳ͹͸ͻǦʹͲͳʹǦ…‡œ‹‡Ǧƒˆ”Ǧ…’ƒͷͳ͹ǦͳʹǦ͵ͲǦͳʹǤ’†ˆǤ
ͻ͸
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆ‘—–Ž‡ƒ•ƒ–ǡ‡‡••‡‡ǣ—ƒŽ‹ƒ…‹ƒŽ
‡’‘”–ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͷ͹ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ
‹ƒ…‹ƒŽȀͳ͹ͻʹǦʹͲͳʹǦ‘—–’Ž‡ƒ•ƒ–Ǧƒˆ”Ǧ…’ƒͷͳ͹ǦͷǦͲͳǦͳ͵Ǧ”‡˜ʹǤ’†ˆǤ
ͻ͹
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‘™‘ˆŽ‹˜‡”’”‹‰•ǡ‡‡••‡‡ǣ‹ƒ…‹ƒŽ–ƒ–‡‡–•™‹–Š
—’’Ž‡‡–ƒ”›ˆ‘”ƒ–‹‘ƒ††‡’‡†‡–—†‹–‘”ǯ•‡’‘”–ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥ͸ͺǤŠ––’ǣȀȀ
™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳʹ͹ʹǦʹͲͳʹǦ‘Ž‹˜‡”•’”‹‰•Ǧƒˆ”Ǧ…’ƒ͵ͻǦͶǦʹͻǦͳ͵Ǧ”‡˜ʹǤ’†ˆǤ
ͻͺ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆ‹‡˜‹ŽŽ‡ǡ‡‡••‡‡ǣ—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥ͹͸ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳͺʹ͵ǦʹͲͳʹǦ
’‹‡˜‹ŽŽ‡Ǧƒˆ”Ǧ…’ƒͳͶͷǦ͵Ǧʹ͹Ǧͳ͵Ǧ”‡˜ʹǤ’†ˆǤ
ͻͻ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‘™‘ˆŠƒ”‘ǡ‡‡••‡‡ǣ‹ƒ…‹ƒŽ–ƒ–‡‡–•ƒ†
—’’Ž‡‡–ƒ”›ˆ‘”ƒ–‹‘ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͶͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ
”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳͺͷ͵ǦʹͲͳʹǦ•Šƒ”‘Ǧƒˆ”Ǧ…’ƒʹͷͺǦͳʹǦʹ͹ǦͳʹǤ’†ˆǤ
ͳͲͲ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹ƒ–‹Ž‹–›‹•–”‹…–‘ˆƒ”–‡”‘—–›ǡ‡‡••‡‡ǣ—ƒŽ
‹ƒ…‹ƒŽ‡’‘”–ǡƒ—ƒ”›͵ͳǡʹͲͳʹǤdz’ǤʹͻǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀʹͻͷͲǦ
ʹͲͳʹǦ•‹ƒ—†Ǧƒˆ”Ǧ…’ƒ͵͵͹ǦͳʹǦͲ͸ǦͳʹǤ’†ˆǤ
ͳͲͳ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆ’ƒ”–ƒǡ‡‡••‡‡ǣ—†‹–‡†‹ƒ…‹ƒŽ–ƒ–‡‡–•
ƒ†—’’Ž‡‡–ƒŽˆ‘”ƒ–‹‘ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥ͹ͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ
”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳͺ͸͹ǦʹͲͳʹǦ•’ƒ”–ƒǦƒˆ”Ǧ…’ƒͺ͹Ǧ͵Ǧʹ͸Ǧͳ͵Ǥ’†ˆǤ
ͳͲʹ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—„”‹‰Š––‹Ž‹–›‹•–”‹…–‘ˆ‘”‰ƒ‘—–›ǡ‡‡••‡‡ǣ
‹ƒ…‹ƒŽ–ƒ–‡‡–•ƒ†—’’Ž‡‡–ƒ”›ˆ‘”ƒ–‹‘ǡ—‡͵ͲǡʹͲͳʹǤdz’Ǥʹ͵ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ
”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀʹ͹͸͸ǦʹͲͳʹǦ•——†Ǧƒˆ”Ǧ…’ƒʹͲ͹ǦͻǦʹͺǦͳʹǤ’†ˆǤ
ͳͲ͵
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‘™‘ˆ‹’–‘˜‹ŽŽ‡ǡ‡‡••‡‡ǣ‹ƒ…‹ƒŽ–ƒ–‡‡–•
ƒ†—’’Ž‡‡–ƒ”›ˆ‘”ƒ–‹‘ǡ—‡͵ͲǡʹͲͳʹǤdz’ǤͶͶǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ
‹ƒ…‹ƒŽȀͳͺ͹ͻǦʹͲͳʹǦ–‹’–‘˜‹ŽŽ‡Ǧƒˆ”Ǧ…’ƒͷͶͷǦͳʹǦ͵ͳǦͳʹǤ’†ˆǤ
ͳͲͶ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‘™‘ˆƒ”–”ƒ…‡ǡ‡‡••‡‡ǣ—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͷͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳͺͻ͸ǦʹͲͳʹǦ
™ƒ”–”ƒ…‡Ǧƒˆ”Ǧ…’ƒͷͳ͹ǦͳʹǦ͵ͲǦͳʹǤ’†ˆǤ
31
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDzƒ–ƒ—‰ƒ‹˜‡”‡‰‹‘ƒŽƒ–‡”—–Š‘”‹–›‘ˆƒ”–‡”
‘—–›ǡ‡‡••‡‡ǣ‹ƒ…‹ƒŽ–ƒ–‡‡–•™‹–Š—’’Ž‡‡–ƒ”›ˆ‘”ƒ–‹‘ƒ††‡’‡†‡–—†‹–‘”ǯ•‡’‘”–ǡ
—‡͵ͲǡʹͲͳʹǤdz’Ǥ͵͵ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀ͸͵ͻͶǦʹͲͳʹǦ™””™ƒǦƒˆ”Ǧ
…’ƒ͵ͻǦ͵ǦʹͳǦͳ͵Ǧ”‡˜ͳǤ’†ˆǤ
ͳͲ͸
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz‹–›‘ˆƒ˜‡”Ž›ǡ‡‡••‡‡ǣ—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͷͷǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‹ƒ…‹ƒŽȀͳͺͻͻǦʹͲͳʹǦ
™ƒ˜‡”Ž›Ǧƒˆ”Ǧ…’ƒͶͺͺǦͳʹǦʹͺǦͳʹǤ’†ˆǤ
ͳͲ͹
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‡–‘‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸ͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‡–‘Ǥ’†ˆǤ
ͳͲͺ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡŽ‡†•‘‡‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥ͵͸ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀŽ‡†•‘‡Ǥ’†ˆǤ
ͳͲͻ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ”–‡”‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͺͳǦͳͺʹǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ”–‡”Ǥ’†ˆǤ
ͳͳͲ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‡…ƒ–—”‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͷǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‡…ƒ–—”Ǥ’†ˆǤ
111
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‡ƒŽ„‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͷͻǦͳ͸ʹǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‡ƒŽ„Ǥ’†ˆǤ
ͳͳʹ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‹…•‘‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͺͲǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‹…•‘Ǥ’†ˆǤ
ͳͳ͵
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ›‡”‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͷͺǦͳͷͻǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ›‡”Ǥ’†ˆǤ
114
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ›‡––‡‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͹ͲǦͳ͹ͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ›‡––‡Ǥ’†ˆǤ
115
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ
”ƒ‹‰‡”‘—–›ǡ‡‡••‡‡
ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳͷ͵ǦͳͷͶǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ
”ƒ‹‰‡”Ǥ’†ˆǤ
ͳͳ͸
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ…‘…‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͺǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ…‘…Ǥ’†ˆǤ
ͳͳ͹
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ”†‡ƒ‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸ʹǦͳ͸͵Ǥ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ”†‡ƒǤ’†ˆǤ
ͳͳͺ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ”†‹‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͻͻǦʹͲͲǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ”†‹Ǥ’†ˆǤ
ͳͳͻ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ›™‘‘†‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͹ͲǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ›™‘‘†Ǥ’†ˆǤ
ͳʹͲ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‡”›‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸ʹǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‡”›Ǥ’†ˆǤ
ͳʹͳ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ—’Š”‡›•‘—–›ǡ‡‡••‡‡
ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͷͺǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ—’Š”‡›•Ǥ’†ˆǤ
ͳʹʹ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ…•‘‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͷͲǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ…•‘Ǥ’†ˆǤ
ͳʹ͵
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ‡‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͵͹ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ‡Ǥ’†ˆǤ
ͳʹͶ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ™”‡…‡‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳͺ͹ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ™”‡…‡Ǥ’†ˆǤ
ͳʹͷ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‡™‹•‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶ͵ǦͳͶ͹ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‡™‹•Ǥ’†ˆǤ
ͳʹ͸
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ…‘‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͶǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ…‘Ǥ’†ˆǤ
ͳʹ͹
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ†‹•‘‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳͻ͹ǦͳͻͺǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ†‹•‘Ǥ’†ˆǤ
ͳͲͷ
32
ͳʹͺ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ”‹‘‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸ͶǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ”‹‘Ǥ’†ˆǤ
ͳʹͻ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ”•ŠƒŽŽ‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸͹ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ”•ŠƒŽŽǤ’†ˆǤ
ͳ͵Ͳ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ…ƒ‹”›‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ…ƒ‹”›Ǥ’†ˆǤ
ͳ͵ͳ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‘‘”‡‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶ͹ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‘‘”‡Ǥ’†ˆǤ
ͳ͵ʹ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ„‹‘‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸ͷǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ„‹‘Ǥ’†ˆǤ
ͳ͵͵
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ˜‡”–‘‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸ͲǦͳ͸ͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ˜‡”–‘Ǥ’†ˆǤ
ͳ͵Ͷ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‡””›‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͷͺǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‡””›Ǥ’†ˆǤ
ͳ͵ͷ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‹…‡––‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͵͵ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‹…‡––Ǥ’†ˆǤ
ͳ͵͸
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‘Ž‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͳǦͳͶͶǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‘ŽǤ’†ˆǤ
ͳ͵͹
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ…‘––‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͹͹Ǧͳ͹ͺǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ…‘––Ǥ’†ˆǤ
ͳ͵ͺ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‹–Š‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͺͳǦͳͺʹǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‹–ŠǤ’†ˆǤ
ͳ͵ͻ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ—‡”‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤʹʹͲǤŠ––’ǣȀȀ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ—‡”Ǥ’†ˆǤ
ͳͶͲ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ›‡‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸͵Ǧͳ͸͸ǤŠ––’ǣȀȀ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ›‡Ǥ’†ˆǤ
141
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡŠ‹–‡‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶ͸ǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀŠ‹–‡Ǥ’†ˆǤ
ͳͶʹ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‘…‡‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͻͲǦͳͻͳǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‘…‡Ǥ’†ˆǤ
ͳͶ͵
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‡ƒŽ„‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸ͲǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‡ƒŽ„Ǥ’†ˆǤ
144
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ
‹Ž‡•‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͶǦͳͶͷǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ
‹Ž‡•Ǥ’†ˆǤ
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–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ…‘…‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͷͲǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ…‘…Ǥ’†ˆǤ
ͳͶ͸
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ”†‡ƒ‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͸ͲǦͳ͸ͳǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ”†‡ƒǤ’†ˆǤ
ͳͶ͹
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ™”‡…‡‘—–›ǡ‡‡••‡‡ˆ‘”
–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳͺ͸ǦͳͺͺǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ™”‡…‡Ǥ’†ˆǤ
ͳͶͺ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‡™‹•‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͶͺǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‡™‹•Ǥ’†ˆǤ
ͳͶͻ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›Ǥ”‡••‡Ž‡ƒ•‡ǣDz‘’–”‘ŽŽ‡”‡˜‹‡™‹†•’”‘’‡”
—”…Šƒ•‹‰”ƒ…–‹…‡•ǡ”‡†‹–ƒ”†•‡ƒ†–Š‡”—‡•–‹‘ƒ„Ž‡…–‹˜‹–‹‡•ƒ–ƒ•Š˜‹ŽŽ‡Ž‡…–”‹…‡”˜‹…‡Ǥdz
‡…‡„‡”ͳ͵ǡʹͲͳʹǤ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀ‘’–”‘ŽŽ‡”‡˜‹‡™‹†•’”‘’‡”—”…Šƒ•‹‰”ƒ…–‹…‡•Ǥ’†ˆǤ
ͳͷͲ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ—–Š‡”ˆ‘”†‘—–›ǡ‡‡••‡‡
ˆ‘”–Š‡‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤʹͺͷǦʹͺ͸Ǥ
Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ—–Š‡”ˆ‘”†Ǥ’†ˆǤ
33
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡ‹‘‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’ǤͳͷͲǤŠ––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀ‹‘Ǥ’†ˆǤ
ͳͷʹ
–ƒ–‡‘ˆ‡‡••‡‡Ǥ‘’–”‘ŽŽ‡”‘ˆ–Š‡”‡ƒ•—”›ǤDz—ƒŽ‹ƒ…‹ƒŽ‡’‘”–ǡƒ””‡‘—–›ǡ‡‡••‡‡ˆ‘”–Š‡
‡ƒ”†‡†—‡͵ͲǡʹͲͳʹǤdz’Ǥͳ͹ͷǦͳ͹͸Š––’ǣȀȀ™™™Ǥ…‘’–”‘ŽŽ‡”Ǥ–Ǥ‰‘˜Ȁ”‡’‘•‹–‘”›ȀȀʹͲͳʹȀƒ””‡Ǥ’†ˆǤ
ͳͷ͵
ƒ•Š™ƒ
‡‘”‰‡ǡDzŠ‡‘Ž‡‘ˆ—†‹–‘‹––‡‡•‹–Š‡—„Ž‹…‡…–‘”ǤdzCPA JournalǤ—‰—•–ʹͲͲͷ••—‡ǤŠ––’ǣȀȀ
™™™Ǥ›••…’ƒǤ‘”‰Ȁ…’ƒŒ‘—”ƒŽȀʹͲͲͷȀͺͲͷȀ‡••‡–‹ƒŽ•Ȁ’ͶʹǤŠ–Ǥ
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ͳͲͺ–Š‡‡••‡‡
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organization dedicated to providing concerned citizens and public leaders with expert
empirical research and timely free market solutions to public policy issues in Tennessee.
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Committed to its independence, the Beacon Center neither seeks nor accepts any government
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of individuals, foundations, and businesses sharing a concern for Tennessee’s future and an
appreciation of the role of sound ideas and a more informed debate.
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