Columbus -

Missing funds from the Clark County Sheriff’s Office’s Web Check account led to an $8,368 finding for recovery issued in the 2010 Clark County audit released today by Auditor of State Dave Yost.

“The new safeguards put in place by the sheriff are a step in the right direction to prevent public dollars from going missing in the future,” Auditor Yost said.  “My office will support BCI in its efforts to ensure this money is recovered.”

The Clark County Sheriff’s Office collects revenue for Web Check and Concealed Carry Weapon (CCW) applications.  Each has a different code within the county’s financial ledgers, however, the receipts were found to be improperly coded throughout the 2010 fiscal year.  Some of the funds were deposited into the wrong accounts.

A reconciliation of the Sheriff’s Office’s manual receipt books revealed that $158,267 in cash, checks and money orders were collected for Web Check and CCW from January 1, 2010 through March 31, 2011.  A review of the Clark County Auditor revenue ledger and the Clark County Sheriff’s pay-ins indicated that only $149,899 of revenue and deposits were recorded.

The variance of $8,368 resulted in a finding for recovery issued against Sheriff Gene Kelly.  Under Ohio Revised Code Section 9.39, the sheriff is held strictly liable for all public money collected by him or his subordinates under color of office, although there is no evidence that the sheriff directly handled the funds.

Sheriff Gene Kelly has communicated to the Auditor of State’s office that cash will no longer be accepted, and changes are in place with regard to depositing revenue.  He also has requested that the Attorney General have Bureau of Criminal Investigations (BCI) agents investigate the unaccounted for funds.

A full copy of this audit may be found online at www.auditor.state.oh.us.