Sumter BOC releases statement on Sheriff’s Office forensic audit

Published 10:30 am Wednesday, July 13, 2016

AMERICUS – On Thursday morning, the Americus Times-Recorder (ATR) received a press release from the Sumter County Board of Commissioners regarding the findings of the recently-concluded forensic audit of the Sumter County Sheriff’s Audit.
In response to an ATR inquiry as to the cost of the audit, County administrator, Bill Twomey, stated, “Our system shows total disbursements to Frazier & Deeter, LLC (including what is probably the final check being mailed today) of $90,580.00.”
In his reply, Twomey also included a letter, received by the County Commission from Sheriff Pete Smith, which was received by the Board of Commissioners in October 2013, upon requesting access to the Sheriff’s Office’s checking accounts.
The text of the press release is printed below verbatim. The release was only edited to correct some spacing issues so that it could be formatted for printing. The author of the press release was not identified.

The text of the letter received from the Sheriff’s Office, printed below the press release, is included verbatim as well.

Press Release From
Sumter County Board of Commissioners

At the June 21st meeting of the Board of Commissioners received the result of a Forensic Audit that had been undertaken after questions arose regarding the sources and uses of funds in several accounts maintained by the Sumter County Sheriff’s Office.
A copy of the report was provided to the Sheriff within 24 hours of the report being presented to the Board.
That audit was performed by one of the firms who’s name was given to the Board by the Director of the GBI after a meeting in his office wherein the County’s concerns were outlined to the director. The firm of Frazier & Deeter, LLC, asked for legal framework in which to view their investigation. That direction was provided by the County Attorney. When consulted on the matter, local District Attorney, Plez Hardin, stated that there would be no way to determine whether something criminally actionable had occurred without the performing of an audit. Neither Director Vernon Keenan nor Plez Hardin “ordered” the forensic audit. Both advised the Board of Commissioners that there was no way to move forward without an audit.
The auditors reported what they observed in their investigation of three accounts. In the report there are sections which classify expenditures that the auditors found questionable. A sample quote from the report is: “At least $65,832.88, in 603 transactions, was disbursed for purposes that are expressly prohibited by The Georgia Gratuities Clause.” There were also disbursements to off duty officers from accounts. Those funds were apparently never disclosed in a budget. The previous county audit firms did not test the uses of the funds – they simply tested the arithmetic of the accounts.
At this time, no decision has been made regarding how to best proceed in these matters. These matters are serious. The Board of Commissioners has taken the audit findings under advisement.
The law requires that funds should flow through a transparent budget process. The Board of Commissioners takes that responsibility seriously. Many hours are spent, annually, on the budget process. Violation of policies and disregard for the law will not be tolerated. Accountability and Transparency in government requirements. Whether there was criminal intent will be a matter of some agency other than the Sumter County Board of Commissioners to determine. However, if funds were mis-spent and are due back to the tax payers of this County, the Board of Commissioners has a responsibility to pursue the matter.
While the Board of Commissioners views these matters in a serious light; they do not want to make hasty decisions. The Board will proceed on the advice of the County Attorney to deliberate the next steps.
Oversight of how public funds are handled and disbursed is one of the responsibilities of the governing body of Sumter County, your Board of Commissioners. Our inquiry into these matters began in 2013. The response we first received from the Sheriff’s office read in part: “This letter is to inform you, the Board of Commissioners, County Attorney Bill NeSmith, any auditors representing the County and The Citizens Bank of Americus, that as Sheriff of Sumter County, I am denying all access to any of the Sheriff’s Office checking accounts…”   The letter was signed by Sheriff Pete Smith. That began a long process of trying to piece together transactions in and between accounts.
Sumter County Board of Commissioners
July 7, 2016

The letter which the Board of Commissioners received from Sheriff Smith on Oct. 29, 2013, reads as follows:

October 29, 2013
Mr. Bill Twomey, CAO
Sumter County Board of Commissioner’s Office
Re: Use and Distribution of Social Security Incentive Payments – Access to Checking Accounts
Dear Mr. Bill Twomey,
This letter is to inform you, the Board of Commissioners, County Attorney Bill Nesmith, any auditors representing the County and Citizens Bank of Americus, that as Sheriff of Sumter County, I am denying access to any of the Sheriff’s Office Checking accounts. The Sheriff’s Office has always maintained our own accounts and will continue to do so. Also, any incentive payments received as the result of information being transmitted to the Social Security Administration, will continue to be handled through our Discretionary Account. We are in the process of applying for a tax identification number to be used for Sheriff’s Office accounts.
All accounts will continue to be audited annually The following accounts will continue to be maintained by the Sheriff’s Office; a discretionary account, Federal Forfeiture Account, State Forfeiture Account, Confiscated Funds Account, Jail Commissary Account, Cash Bonds and Fines Account, IDAP Account and Inmate Funds Account.
If you should have any further questions, please do not hesitate to contact me.
Sheriff Pete Smith
Cc. Williams MeSmith
Citizens Bank