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Fraud auditors scour sheriff’s fundsTue, 04/18/2006 - 5:09pm
By: John Munford
County commission refuses to release copy of forensic audit; county’s own audit says sheriff received $243,460 from federal drug seizure funds. The Fayette County Board of Commissioners has hired a Certified Public Accounting firm to conduct a forensic audit of the Fayette County Sheriff’s Department’s drug forfeiture fund. An Open Records request by The Citizen to review that audit has been refused by the county. (See opinion column and letter in this issue.) The Citizen has learned that the county hired Investigative Accounting Group in Marietta to conduct the forensic audit, and two IAG representatives reviewed material recently at the sheriff’s department offices in Fayetteville for $175 an hour. According to the IAG Web site, the firm provides “forensic accounting, forensic audit and fraud investigation services.” The firm also is credentialed to “qualify as fraud consultants and expert witnesses in many types of litigation,” the Web site states. County Commission Chairman Greg Dunn has said the county has no idea how the drug funds are being spent. That’s untrue, sheriff’s department officials say. County finance employees have been shown each and every invoice of items purchased with drug funds, an example of which is the accounting detailed in the county audit for fiscal year 2005. The county financial department’s examination of the sheriff’s drug forfeiture money was part of the overall county audit performed last year. A copy of the public record was made available to The Citizen upon request to the sheriff’s department. It is not known how much the new and separate forensic audit has cost the county, as the county has refused to produce the invoice from the forensic audit, claiming it is protected from disclosure because it is “attorney-client work product” due to the pending litigation between the County Commission and Sheriff Randall Johnson. The commission also has refused to release a copy of that audit, saying it also is exempt from disclosure because it was part of the pending lawsuit. Dunn said last week that publicizing the audit would hurt the county’s legal position in the lawsuit. Meanwhile, the sheriff’s department immediately complied with an Open Records request Monday afternoon for information that indicates the drug forfeiture fund was audited as a part of the county’s annual audit process last year. According to the county’s annual audit, the sheriff’s department received $243,460 in “law enforcement confiscated monies.” The drug forfeiture fund consists of proceeds given to the sheriff’s department from assets seized during federal drug raids. The department’s Drug Task Force participates in those federal raids in the metro Atlanta area. The seized money can only be used for certain expenditures such as equipment for law enforcement purposes and training; it cannot be used to pay for personnel costs, according to federal guidelines. In the lawsuit, the commission is seeking an order forcing Sheriff Johnson to funnel the drug monies through the county’s finance department. The commission won a temporary injunction several weeks ago that forces Johnson to use the county’s purchasing department for all items the department must buy. Another hearing in the lawsuit is scheduled for May 1. login to post comments |