Calhoun County, AL — Earlier this year, the Calhoun County Sheriff’s Office underwent a routine audit conducted by the Alabama Examiners of Public Accounts Office, as mandated by state law. The audit revealed a concerning delay in deposits, which was noted with a ‘caution’ on the audit exit report. Shortly after the audit, additional concerns were raised when a vendor reported a delay in payment, prompting a deeper investigation into the Sheriff’s Office financial practices.
The subsequent investigation uncovered that some deposits were being made several weeks late, falling outside the time frame established by commonly accepted accounting standards. It was also found that the account balances were insufficient to cover the liabilities. A supplemental audit led by the Examiners of Public Accounts Office over the following weeks revealed an account deficiency totaling $47,036.20.
As a result of the investigation, Allyson Smith, the jail accounts clerk, was arrested and charged with Theft 1st Degree. During interviews, Smith admitted to stealing a portion of the cash deposit each week. Following her confession, the Jail Captain, who was Smith’s immediate supervisor, was dismissed for failure to supervise.
To address the financial loss, a claim was made on the bond—an insurance policy held for all Sheriff’s Office employees. The claim was paid in full, making the account whole once more. Criminal proceedings against Smith are ongoing, with restitution to be sought as part of the legal process.
With the arrest made and the financial discrepancies resolved, the Examiners of Public Accounts have closed their investigation, deeming the issue fully addressed. In response to the incident, the Calhoun County Sheriff’s Office has implemented new measures to reduce employee interaction with currency and introduced additional safeguards to prevent similar occurrences in the future.
“The Calhoun County Sheriff’s Office remains committed to maintaining the highest standards of integrity and transparency,” a spokesperson for the Sheriff’s Office stated. “We have taken decisive action to address this issue and have implemented stronger safeguards to prevent such incidents in the future. We appreciate the diligence of the Alabama Examiners of Public Accounts Office and will continue to work closely with our partners and the community to uphold the trust placed in us.”
The Sheriff’s Office assures the public that it will continue to work diligently to maintain the trust and confidence of the community, with a renewed focus on financial oversight and accountability.
