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Wife, friends praise Steffen’s character, request reversal of dismissal

  • Writer: Chuck Thompson
    Chuck Thompson
  • 1 hour ago
  • 9 min read

By Chuck Thompson | The Shelby Independent


Denise Steffen walks away from the podium after addressing the Cleveland County Board of Commissioners Tuesday, April 21, 2026.     | Screenshot of livestream public video
Denise Steffen walks away from the podium after addressing the Cleveland County Board of Commissioners Tuesday, April 21, 2026. | Screenshot of livestream public video


Editor’s note: At the beginning of April 2026 The Shelby Independent published a news story on the firing of the county finance director by the county manager. Publishing the contents of a public record, such as a government employee's termination letter, is not slander or libel by the news site. The report was written based on factual official public records/documents. This termination was reported because it is considered news and thus to inform the readers/residents of the community when a finance director for a government body is dismissed due to whatever reasons. The Shelby Independent reported to the public what transpired to the extent of known information/understanding and balanced the subject with various viewpoints from those involved for a fair report of the event that unfolded. The news story offered opposing sides of the story, including comments from Steffen himself and content of the termination letter, written by Cleveland County Manager David Cotton, obtained from a public records request.




Cleveland County – Friends and family came to the defense of former Finance Director Philip Steffen Tuesday night during the Cleveland County Commissioners’ public meeting.


The wife of the former Cleveland County finance director, along with several friends, spoke out in support of Philip Steffen, asking the county commissioners to reconsider his dismissal last month by County Manager David Cotton. Several people took turns testifying to Steffen’s character and previous employment history, urging the county to rethink his termination as an unjust dismissal.


First to speak to the commissioners was Trey Whisnant, who spoke highly of Steffen’s principles, including his Christian faith, calling him a “Strong Conservative Christian who is a devoted husband and father.” Whisnant also spoke of what it must have been like moving across the country to relocate to Cleveland County and of Steffen’s previous experience and accolades in government.


“… Before moving to our county, he worked for 17 years in finance for the City of Anacortes, in Washington State, his record was exemplary with no problems,” noted Whisnant.


He further went on to mention the county’s praise of his previous work when he was hired by Cleveland County. Whisnant mentioned a press statement, released by the county in January 2024, noting Steffen’s “expertise in complex financial and budgeting plans.”


Whisnant continued his statement by expressing his opinion of what he thinks were the reasons for Steffen’s dismissal, stating, “I believe all this can be attributed to Philip questioning financial decisions, honestly. Philip was being a strong conservative man when he is emboldened to speak the truth with a member on this board.”


Whisnant continued by explaining that, “When a problem came up, because purchases were being made without his approval or oversight, a red flag should have gone up with his manager. Philip knew things were not being handled as they should have been; because of his honesty somebody else should not have been allowed to do as they wanted to in their recourse, instead Philip was made as a scapegoat for the bigger problem within our county.”


“A great wrong was done to a good man and all of you here today need to pause and please reflect on why this was allowed to happen. All of you here are accountable for this wrongful termination. Finance problems with our board of commissioners already existed before Philip was hired.”


Whisnant suggested the previous county finance manager, Brian Eppley, resigned from Cleveland County government due to “Similar problems that were noted, as he was bullied and strong-armed into being asked to do things that were not honest and true for Cleveland County." He also said Eppley was now thriving in his new role and that someone should be held accountable for what happened to Steffen.


“Someone needs to take a hard look in the mirror and ask if they’re serving their county as they promised to do when they took their oath of office,” added Whisnant. “We all want what is best for Cleveland County. Disrespecting, terminating and slandering a good man, who believes in our county, and was honest in his principle in serving us, does not make our county better.”


Next to speak on Steffen’s behalf was Mel Lockhart, “I’m not coming with an assumption of guilt on anyone’s part. We live in a society right now where, ‘If you’re not on my side you’re my enemy and I know everything about you’ and that’s just not the case,” said Lockhart. “Jesus said, 'Blessed are the merciful for they shall take mercy,' so, I’m asking that in this situation. I’m extending that unto you all in the assumption that there is two sides two every story – there’s reason things get done – but we’re human and we all make mistakes, and we can even go back and say ‘maybe we can reconsider things’...”


Lockhart mentioned others who wished they could be there and speak in Steffen’s defense and mentioned those that wrote letters to the county government about Steffen, such as the Smiths. He also mentioned his admiration for Steffen’s family.


“Anyone that would have the opportunity to know Philip and his family, would be shocked to hear he was fired,” added Lockhart. “This is not sports because you get fired for not winning the big game, this is serious to be fired. To have the charge laid at your feet that you did not fulfill your duties and that you had conduct that was unbecoming and not professional; those are things that truly cannot be the case for Philip as I know him, and I think for anyone that knows Philip in a personal way would say there’s no way he’s a county employee that should be fired.”


Lockhart continued, “He’s meticulous with his own finances, and I believe he was with the county.”


He expressed his disappointment in Steffen being terminated, adding that any “Imaginary citizen – that if knew Philip – would also be disappointed. I just want to ask for you guys to consider extending mercy in this case and potentially reinstating him; thank you.”


The letter mentioned earlier by Lockhart was an email signed by Cleveland County residents Angela & William Smith addressed to County Manager David Cotton, all of the county commissioners, and The Shelby Independent.


The letter expressed their shock at learning of Steffen’s termination. The Smiths noted their praise for Steffen and in part of the letter they stated their surprise at how easily Steffen was dismissed.


It said, in part, “…we were surprised that if this audit was such a serious matter, then someone in upper management/commissioners should have been on top of it beforehand. It sounded as though Philip was the scapegoat here. Had Philip been written up before or given warnings about the consequences? We both worked in county government a combined 45 years (surrounding counties) and have never seen anything like this. We recall many situations immensely worse than this, and it seemed impossible to have someone fired.”


The Smiths had questions as to the process of the firing, wondering if human resources had been involved or if a warning letter had been sent in advance. They asked the county to provide more details for the termination and then spoke on their opinion of Steffen’s character.


“…Cleveland County will never find a more dedicated, honest, and hard-working employee than Philip Steffen, and that Cleveland County took a big loss in this decision. We sincerely hope and pray that there was proof beyond doubt that Philip deserved this firing. If not, it’s sad to think that he brought his family all the way across the country to take this job, then lost it for something that could have, with a little more time, been resolved.”


Two days later a response was sent by Cotton:


(Read the response in news article continued below...)




“Mr. & Mrs. Smith:


Thank you for your email.  Due to North Carolina’s confidential personnel laws, the County is limited with respect to what it can provide and/or comment on with respect to personnel issues.  As such, we are limited as to the public records that the County has already released to the media in response to the media’s public records request.


Best Regards,


David”

 

The Shelby Independent is unaware of any other letters or responses sent by residents or county government concerning the matter.


Meanwhile, back at the public county commissioners’ meeting Tuesday night, it was now Denise Steffen's turn to step up to the podium. Philip Steffen's wife spoke with poise as she addressed the board in defense of her husband.


“I am the wife of former Finance Director of Cleveland County Philip Steffen who was fired three weeks ago due to what the public was made to believe he was fired for a late audit,” she said, addressing the board of commissioners. “Thank you for allowing me to speak; I want to say how humbled I am to have everyone who is here on behalf of my husband.”


She also thanked those who could not be present, those that still work for the county, noting, “If they didn’t feel their jobs would be in jeopardy for showing their support today. Philip and I want to tell everyone who has reached out to him how much we appreciate it.”


She continued, stating, “Philip is a man of character, honesty and most importantly integrity; must-have qualities of finance director. He is also a Master of Finance.”


She reiterated comments made by previous speakers of Steffen’s employment history and other finance related activities and accolades. “This man knows government finance,” Denise said. “On top of that, he is also a brilliant manager, which is expressed in how devastated his team is to lose him."


She held up a personalized coffee mug and read the words on the cup: “This is what an awesome manager looks like.” Denise explained that it was a gift to her husband from a unnamed co-worker given to him after his firing but purchased prior to his dismissal.


Denise also added Philip had never received any formal or informal discipline during his previous employment and the audit wasn’t totally in their control since it was also handled by an outside firm.


“Being fired came as a complete shock,” Denise said. “Especially coming less than six months after being recognized by the county for receiving an award for last year’s financial statement.”


Here is the link to the press release regarding the award:


She continued to state that nothing would happen to a county for a late audit.


"Because what happens when a county is late with their audit? Nothing,” she said. “The county received no fines, no penalties. Sure, there could be if you never turn in your audit, but the audit was already turned in before he was fired." Denise further revealed that her husband had reached out to another county finance director that had yet to turn in a 2024 audit and there was no issue.


“It was only a big deal here because it was made a big deal,” she further explained. “I’m not saying it’s great – I’m saying it doesn’t justify the firing of such a distinguished man.”


She further claimed that Steffen was putting a spreadsheet together for next year’s audit to do it himself to save the county the cost of hiring an outside firm.


She mentioned their move across the country when Steffen was hired by Cleveland County. His wife noted how they did not know anyone when they arrived but soon built a community, “Because Philip Steffen is a powerhouse,” she said.


Denise closed her comments by adding that she doesn’t "expect nothing to come of this; my hope is only in Jesus and The Cross that Saves. I do believe the right thing is for Philip to be reinstated, both for his own sake and for the sake of Cleveland County.”


Mark Blackwell approached the podium, too, mentioning he did not live in Cleveland County but was invested in real estate in the county via the company he is employed by, and attends church with the Steffens and has family connection to Cleveland County dating back to The Civil War.


“I know Philip very well,” Blackwell began by addressing the commissioners. He spoke on the ease of dealing with Cleveland County government compared to some other places.


He praised Cleveland County as unique and said he spent most of his childhood in Mecklenburg County, where he had also “shared the podium” there as well.


Blackwell, who said he now lives just over the border in South Carolina, spoke of a cautionary warning of what he felt could happen to Cleveland County as it had in Charlotte/Mecklenburg.


“I saw the decline,” he explained. “I saw over time how political action took the place and the voice of the people became less and less significant. I don’t think that is the case in Cleveland County, but I think we all have to be careful. In many ways I’ve said Cleveland County is 20 years behind in all the good ways – not in an insult way but in a conservative way, in a traditional way, in an American values way. I think we have to approach at all caution regardless of subject; that we are holding true to this democratic republic that we are, and we’re treating those employed by tax dollars the correct way – held to great accountability because they are funded by tax dollars, no doubt, but I think we have to be careful with how we treat people.”


Blackwell then praised Steffen for his friendship and character.


“Every time I turned around he was volunteering on someone’s else’s farm or property helping them. He's that kind of guy; he has a servant’s heart. If there’s any room to have him reinstated that’s what I would strongly encourage. Mistakes happen for all of us; we all make mistakes, everyday, but praise God there’s always time to course correct.”


The meeting then immediately moved on to other business.


The next Cleveland County Board of Commissioners’ meeting will be held on May 5, 2026.




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Chuck Thompson is a reporter and columnist for The Shelby Independent. 




 Copyright 2026 the Shelby Independent.

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