By Fred Guarino
The Lowndes Signal

An audit of the Lowndes County Sheriff’s Department under former Sheriff Charlie W. “Chip” Williams Jr. from Sept. 1, 2008 to Sept. 30, 2010 filed Friday found numerous errors and omissions in the operations of the Jail Store Fund.

It also found that prisoners’ money on deposit ledger sheet balances were not reconciled to cashbook balances as required.

The report was filed by the state Department of Examiners of Public Accounts.

The findings included:

“No cashbook was maintained as required by the minimum accounting requirements prescribed by the chief examiner of public accounts.
Bank reconciliations were not prepared for the Jail Store Fund.
Many deposits were not made timely.
Documentation for disbursements was not readily available.”

The recommendation was, “The sheriff should ensure minimum accounting requirements prescribed by the chief examiner are fully followed for the Jail Store Fund.”

It was also recommended, “The prisoners’ money on deposit sheet balances should be reconciled to the cashbook balances.”

The only amount due from the former sheriff, according to the report was $49 in pistol permit fees, which were “settled at the conclusion of the examination.”

Ronald L Jones serves as chief examiner. Douglas M. Coats, examiner of public accounts, submitted the report.