06/05/2026
Former City of Kingston Finance Director Pleads Guilty to ‘Overpaying’ Herself During Tenure as Director per Comptroller Investigative Audit
The Tennessee Comptroller of the Treasury received a report of potential fraud on June 13, 2023, concerning the former Finance Director Carolyn Brewer (age 81 of Kingston). The almost three-year long investigative audit revealed overpayments of salary and benefits (unaccounted for overpayments of weekly salary, over-calculation of sick leave reimbursements, etc.) that also resulted in over-credit of retirement benefits from Finance Director Brewer’s retirement covering a period of time from her retirement in June 2020 back to July 1, 2014, which is as far back as auditors went with their review due to time and workforce constraints. Because of the labor-intensive review of the process of scrutinizing each individual weekly payroll and performing recalculations, the auditors had to choose 2014 as a point at which to stop, even though Brewer served in the Finance Director position for decades.
From the date of retirement until the end date of the audit in 2014 the Comptroller’s Office determined that Brewer had paid herself over $131,000 in unearned salary and benefits. The report was finally approved and made available to Russell Johnson’s District Attorney General’s Office several weeks ago. Upon receipt of the investigative audit report, District Attorney Johnson and ADA Jonathan Edwards, who was assigned the case, reached out to Brewer’s legal counsel and met with Brewer, her husband, legal counsel and private investigators for the defense, along with the two auditors from the Comptroller, and Kingston City Attorney Andrew Thompson to review the audit results and to explore the probability of a successful prosecution on the alleged theft.
As a result of that meeting a felony plea agreement was reached and Carolyn Brewer appeared in Wartburg today (Friday, June 5th) where Criminal Court was meeting with Judge Jeff Wicks presiding, to enter a guilty plea to Class C felony theft with a three-year TDOC felony sentence. She paid $131,596.22 in restitution to the City of Kingston, court costs and fines. Due to her advanced age, Brewer will serve the three-year felony sentence on probation.
ADA Jonathan Edwards handled the review of this case, and the resolution was worked out by District Attorney Johnson and ADA Edwards. The Tennessee Bureau of Investigation assisted the Comptroller auditors (Jimmy Hodges and Brett Bell) with the interview of Brewer. Hodges and Bell prepared the report that the Comptroller’s Office will be releasing to the public since the guilty plea has been entered. Kingston City Attorney Thompson will be reviewing the report with Kingston City officials on Tuesday.
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