Kentucky deputy got payments that weren’t deposited in office accounts, audit finds

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A former Leslie County sheriff’s deputy received $6,380 in 2017 for doing vehicle inspections, but the money was not put into an account in the office, according to a report released Thursday by state Auditor Mike Harmon.

The deputy’s signature was on the canceled checks that two vehicle dealerships in Perry County provided to auditors, the audit said.

The dealerships also said that the deputy charged more than the law allows.

Auditors also found that when the deputy did inspections in Perry County, he signed the forms as a Perry County deputy even though he was not employed there.

The audit cited state laws that say a police officer isn’t allowed to receive outside pay for work performed as part of his or her duty or receive a fee higher than the law allows.

The law also requires a vehicle inspector to be designated by the sheriff in the county where the inspection takes place, the audit said.

Harmon’s office said the finding about the deputy would be turned over to the state attorney general’s office for potential further investigation.

The audit did not identify the deputy, who worked for former Sheriff Delano Huff.

Huff told auditors that the deputy had turned in $400 sometime after 2017 that he had collected for vehicle inspections between April and October 2017, when all of Huff’s paid deputies were laid off.

The deputy said he had kept the money in his cruiser and forgotten about it, the audit said.

The audit said Huff should have set up controls to make sure all receipts were deposited into the correct account; that deputies only did inspections where they had jurisdiction; and that deputies not receive additional money for normal duties.

The findings were in the audit of Huff’s office covering 2017.

Other findings included that Huff’s office did not issue receipts for all vehicle inspections as required; that one of his accounts was still receiving monthly $256 payments that should have been going to the new sheriff; that financial reporting for 2017 was inaccurate, misstating receipts by $327,986 and spending by $302,151; and that he had not settled up his accounts from 2016.

The audit recommended that Huff personally deposit $7,952 to settle his 2016 fee account.

Huff did not provide responses to the findings, the audit said.

In the 2016 audit of Huff’s office, auditors disallowed $7,887 in overtime payments after an employee admitted not working the extra time.

Statement from Auditor Mike Harmon about the 75 findings and referral by his office to the FBI, Kentucky State Police, and Attorney General's office of the audits of the Jackson County Fiscal Court for 2015 and 2016.