Former Magoffin County Sheriff Randall Bob Jordan should repay a deficit totaling $57,627, according to an audit released publicly Monday.
The deficit accumulated over several years, according to the 2010 audit of Jordan's office.
For example, Jordan's office ran up a deficit of $84,990 in 2006 from spending more than it took in and because of disallowed expenditures, including bank overdrafts and late fees, according to the 2010 audit.
Jordan made up part of that, but he owes $25,394 to the 2006 account, the latest audit said.
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Jordan also has not made up deficits in 2004 and 2005, and he incurred more red ink in 2010, his last year in office, according to state Auditor Adam Edelen's office.
Jordan paid himself for training completed for 2011, but he left office at the end of 2010, the audit found.
The report recommends that Jordan deposit personal funds to make up for the deficits. Jordan did not comment on the findings.
Jordan, a Democrat, lost his re-election bid in November 2010. He sued soon after, alleging vote-buying in the contest.
A special judge said there was fraud in the election but that it was not clear that the winners took part or knew it was going on. The judge dismissed the suit.
The 2010 audit has been referred to the Attorney General's Office.