Up to $60,000 in drug-test fees collected at the Montgomery County Jail can't be accounted for, according to an audit.
State Auditor Crit Luallen's office notified the FBI and the Kentucky Attorney General's Office of the finding in late March.
The audit covered the fiscal year from July 1, 2009 to June 30, 2010, when Everett D. Myers was jailer. Myers lost re-election last year.
According to the audit, Myers charged $20 cash for doing drug tests at the jail on inmates and others.
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However, the money was not deposited in the jail bank account or recorded on its financial statement, according to the audit.
The jail did up to 3,000 drug tests that fiscal year, meaning the total amount of money collected but not recorded was up to $60,000, according to the audit and a news release from Luallen's office.
Myers said in response to the audit when he learned of it last year that he would put in place better accounting of the drug-test money.
According to the audit, there were other accounting shortcomings at the jail during Myers' last full year in office, including inadequate documentation of some spending and poor control over purchases for the commissary.
The audit also said it appeared Myers' fuel use was excessive. Depending on the efficiency of his vehicle, Myers bought enough gas to drive between 39,000 and 55,000 miles, the audit said.
Myers said he used one card to fuel up five vehicles, but auditors said there was insufficient documentation of that.
The audit also said that the jail couldn't account for the purchase of six televisions, that Myers' secretary appeared to abuse the county sick-leave policy and that it appeared Myers violated the county administrative code by hiring his mother.
Myers said in his response that his mother had been grandfathered in as a jail employee when the county approved a rule against officials hiring relatives.
However, auditors said that while Myers' mother was excluded from the policy when it was approved in 2003, she retired but later came back to work.
The nepotism violation occurred then, the audit said.
Myers was not available for comment Monday.