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Audit says county must repay jail

May 10, 2007|Mike Wynn

The latest independent audit of the Clark County Fiscal Court's financial condition has found that the court is obligated to repay certain jail canteen funds, but did not reveal any other instances of non-compliance.

The Fiscal Court was presented with the 60-page audit at its regular meeting Wednesday. It warned that $145,817 of funds from the Clark County Detention Center's canteen account were wrongly appropriated for medical expenses and supplies during the 2005-06 fiscal year.

Officials had expected the finding after an audit of fiscal year 2004-05 identified a similar instance of non-compliance - a $63,000 renovation project that added 30 beds to the jail's basement in 2004.

In preparation, funds to reimburse the canteen account have been earmarked in the county's 2007-08 budget, which received a first reading Wednesday. Money for the renovation project has also been repaid.

The audit quotes County Judge-Executive Henry Branham as noting that the law is clear on the matter and the court will make every effort to repay the money.

"I was pleased with the audit itself as far as the condition of the county. It seems like we are improving somewhat," Branham told the Sun. "We got a pretty clean audit."

But he indicated he was eager to address the canteen account finding.

Otherwise, auditors found no reportable conditions on the county's other funds, activities and programs.

The canteen fund generates revenue through the sale of snacks and other items in the jail. Under 2005 state law, the county may use the money only for the benefit or recreation of inmates.

That has incited some contention from the court during the last several years, with magistrates arguing that state lawmakers should allow the fund to apply to more projects.

In the 2005-06 fiscal year, about $110,000 was used for medical expenses and another $34,000 was spent on cleaning supplies and other operational expenses.

Conducted by Ross & Company of Louisville, the audit also revealed that the Fiscal Court ended 2006 with $7.9 million of net assets. The general fund had about $1,053,384, while $362,000 was left in the road fund and $54,041 remained in the jail fund.

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