Kentucky Auditor Adam Edelen has put the Crittenden County Fiscal Court on notice after finding several problems with the county’s financial statements, particularly those from the county jail.
Edelen’s report, released Monday, finds former Crittenden County jailer Rickey Riley did not submit an accurate year-end canteen report, and that Riley paid taxes on his personal vehicle from canteen funds.
Riley resigned last summer and was replaced by Phillip Parker, who Judge-Executive Perry Newcom says has moved to correct the problems found in the audit. Republican Robbie Kirk and Democrat Daniel Kemper will square off in November’s general election to become the county’s next jailer.
The auditor's report found the following issues within the Crittenden County government:
- The Fiscal Court should implement strong internal controls over cash, bank reconciliations, receipts, payroll, capital assets and financial reporting.
- The Crittenden County Jail lacks adequate segregation of duties over the accounting functions.
- Inter-fund cash transfers should be properly approved by the Fiscal Court.
- The former jailer (Riley) should have submitted an accurate year-end canteen report as prescribed by the Department for Local Government to the County Treasurer.
- The former jailer should have required accurate accounting records be maintained.
- The former jailer should have required daily receipt batching, daily check-out sheets and daily deposits.
- The former jailer made canteen disbursements totaling $11,505 that were not properly supported or were questionable.
- Jail fund telephone commissions were deposited into the jail's canteen fund.
- The Fiscal Court failed to properly budget the Community Development Block Grant fund.