A recent audit of the state-run Alabama Music Hall of Fame found 29 significant issues with spending, including thousands spent on travel and meals, an improperly awarded bonus and other matters of noncompliance with state laws.
The Tuscumbia museum’s executive director, Sandra Burroughs, was originally asked by the Examiners of Public Accounts to repay $114,637. That amount was reduced to $64,719 after Burroughs submitted additional information about expenditures. The report was referred to the state attorney general for collection.
Burroughs was put on administrative leave without pay by the board in early March pending the state audit, the TimesDaily in Florence previously reported.
Burroughs, who also goes by Sandra Killen, could not be reached on Friday.
The report covers the hall’s finances from late 2018 to Sept. 1. 2024. Some of the most questionable spending was in the last two years. Per the report:
“A review of the Board’s expenditures for fiscal years 2023 and 2024 revealed 334 bank transactions totaling $76,731.19 and 242 credit card transactions totaling $36,706.19 for which there was no documentation provided, the transaction appeared to be unallowable, or the documentation provided was not sufficient to determine whether the Board had expended funds for an allowable purpose.”
The audit found:
Expenditures totaling $14,709.10 were made to restaurants and eateries for which inadequate or no documentation was provided;
Expenditures totaling $38,766 were made to individuals, described by Burroughs as musicians or laborers, without adequate documentation;
Expenditures totaling $2,145 were made to retail stores without adequate or no documentation. Some of these purchases included seasonal decorations, candy, a Yeti cooler and a Yeti tumbler;
Expenditures totaling $804 were made for the purchase of gift cards;
Expenditures totaling $12,286 were made to in-state hotels without proper documentation to determine whether the amount was allowable under state travel laws or without invoices being provided to support the payment.
In 2024, the agency had eight employees, including Burroughs, according to state pay records. Burroughs became the executive director in 2018. The audit says she received $1,200 in “longevity” payments that she had not earned.
Some of the audit findings raise concerns about day-to-day operations at the museum, including failure to maintain a listing of artifacts and memorabilia and failure to ensure the items were protected by insurance coverage and failure to remit sales tax from gift shop sales.
The audit said the board failed to comply with open meetings laws, not notifying the Secretary of State of upcoming board meetings, holding virtual meetings without the necessary requirements and failing to ensure minutes were signed as required. Similar issues had been found in previous audits.
Board Chairwoman Judy Hood issued a statement Friday to the TimesDaily.
“The Alabama Music Hall of Fame Board of Directors is committed to addressing all issues identified in the audit and is scheduled to meet on May 28 to begin that process,” Hood said. “As part of its response, the board also plans to seek legal guidance and representation from the attorney general’s office to help ensure these matters are resolved promptly and appropriately.”
The hall of fame opened in 1990 and, according to its website, sees each year “thousands of tourists, school children, historians and music fans tour our facility to see, hear and learn of the many contributions Alabamians made to music.”
The museum’s board includes Alabama Tourism Director Lee Sentell and State Finance Director Bill Poole.
It receives state money in the Education Trust Fund. It has a $204,382 allocation this year and next. Gov. Kay Ivey also recommended this year, and lawmakers approved an additional $250,000 this year for the hall in the supplemental education spending bill.
Sen. Arthur Orr, R-Decatur, chairs the Senate education budget committee and called the audit report “terribly disappointing.”
“(It) shows a complete lack of oversight and controls by the board and I appreciate the examiners office and the work that they do to discover problems like this and bring corrective action to bear for the taxpayers,” Orr said.
Sen. Chris Elliott, R-Josephine, has in the last three legislative sessions proposed creating a state office to oversee the management of many of the state’s occupational boards. He said Friday the hall of fame audit was another example of why boards “have competent, capable executive directors who understand internal controls, state procurement law, record keeping requirements, government accounting principles and notice requirements.
“An umbrella entity that provides these crucial, competent administrative services could have prevented this board’s executive director and many others from mishandling taxpayer funds,” he said.
He will bring back the occupational board bill in 2026.