An 81-year-old former Kingston finance director has admitted to overpaying herself more than $131,000 in salary and benefits, capping a nearly three-year probe into the city’s books.
On June 5, 2026, Carolyn Brewer pleaded guilty to a Class C felony theft charge after a state audit concluded she received $131,596.22 in unearned pay. Prosecutors said Brewer was ordered to repay that full amount to the city and is set to serve a three-year term of probation, a deal that closes out an investigation into Kingston’s payroll practices that began in mid-2023.
Audit Findings And Plea Details
According to WATE, the state audit covered the period from July 1, 2014, through June 30, 2020, and traced exactly $131,596.22 in unearned salary and benefits tied to Brewer.
The investigation was formally opened on June 13, 2023. District Attorney Russell Johnson told the station that auditors "had to choose 2014 as a point to stop the review" because of record limitations, suggesting the paper trail simply ran out earlier than the questions did.
Johnson and an assistant district attorney reviewed the audit results before agreeing to the plea, prosecutors said, clearing the way for Brewer’s felony conviction, restitution, and probation term.
Comptroller Review And What Comes Next
The Tennessee Comptroller's Office routinely audits local governments to flag misuse of public funds and weak internal controls, and it publishes its findings through a public online portal.
In Kingston’s case, the district attorney said the comptroller’s full audit report will be released soon. Once it is public, Kingston City Attorney Thompson is scheduled to sit down with city officials next Tuesday to walk through the findings and, presumably, talk about how to tighten up the city’s financial oversight.
Legal Consequences For Public Employees
Brewer’s guilty plea lands in the middle tier of Tennessee’s theft statutes. Under state law, theft of property valued between $10,000 and $60,000 is classified as a Class C felony, according to Justia. The general sentencing ranges, which include potential prison time and fines, are laid out in Justia as well.
In practice, plea agreements involving public officials often emphasize restitution and probation, as in Brewer’s case, rather than lengthy incarceration, particularly for older defendants.
Why This Case Hits Close To Home
Across Tennessee, state audits have repeatedly turned up shaky bookkeeping and poor internal controls in smaller city and county offices. The Kingston case lands squarely in that pattern, showing how an audit, a criminal prosecution, and a restitution order can operate together to claw back public money and push local governments to update their procedures.
City officials did not immediately respond to requests for comment. Prosecutors say Brewer will repay the $131,596.22 in restitution, as reported by WATE. A judge will set the final terms of her probation at a sentencing hearing, and the forthcoming comptroller report is expected to lay out how the overpayments occurred along with any recommended fixes to Kingston’s financial controls.
