By Fred Guarino
The Lowndes Signal

An audit of the Lowndes County Sheriff Department shows that findings presented in prior examinations have not been resolved.

An audit by the Alabama Department of Public Examiners was released on Friday, Dec. 20 and covers the time period from Oct. 1, 2010 to May 31, 2013.

According to the report, former Sheriff Charlie W. “Chip” Williams Jr. served as sheriff until Sheriff John A. Williams Sr. was elected and began his term on Jan. 18, 2011.

According to Examiner Bart N. Barrontine, from 2008-01 the unresolved findings relate to sheriff’s failure to comply with minimum accounting requirements for the Jail Store Fund. And from 2006-02,the unresolved findings relate to the sheriff’s failure to comply with minimum accounting requirements for the Prisoners’ Money on Deposit Fund.

Barrontine reported the examination was discussed in an exit conference attended by Sheriff John A. Williams Sr., Teresa Dekle, audit manger, and himself. Former Sheriff Charlie W. “Chip” Williams Jr. was contacted by telephone, Barrontine reported.

According to the finding for Oct. 1, 2010 through May 31, 2013:

2008-01, “Numerous errors and omissions were present in the operations of the Jail Store Fund as a result of failure to follow the Minimum Accounting Requirements prescribed by the Chief Examiner as follows: Documentation for disbursements was not readily available. Bank reconciliations were not always prepared monthly for the Jail Store Fund. Deposits were not made in a timely manner.”

The recommendation is, “The sheriff should ensure the Minimum Accounting Requirements prescribed by the Chief Examiner are fully followed for the Jail Store Fund.”

2006-02. “The Minimum Accounting Requirements prescribed by the Chief Examiner require the sheriff to maintain books and records that reflect all financial activities of his office. The sheriff failed to comply with these requirements as follows: The bank account for the Prisoners’ Money on Deposit Fund was not properly reconciled to the prisoners’ money on deposit ledger sheets monthly. The cashbook did not provide adequate detail for receipts and disbursements. Receipts were not issued for all cash collected or posted to the cashbook. Deposits were not made timely.”

The recommendation is, “The Sheriff should have complete and accurate books and records that reflect all financial activities for all funds/accounts of the office.”

When contacted by The Lowndes Signal about the findings of this audit, Sheriff John A. Williams Sr. declined to comment.