State Auditor Crit Luallen just released an audit of the Scott County Sheriff Bobby Hammons that is pretty interesting.

While the audit found that the sheriff’s financial statement fairly presents revenues, expenditures, fees and taxes, we’re focused on a $10,273 deficit for the 2007 tax collection period. There were several days in November 2007 where daily deposits didn’t match up with daily tax collection. There were also variances between cash and checks on daily collections and deposits. Hammons has been asked to deposit $10k in personal funds into his official bank account to resolve the matter and he said, “I will take care of this.”

That matter has been referred to Attorney General Jack Conway for review.

The other biggie? The fact that Hammons employs a full-time deputy who doesn’t meet Kentucky’s law enforcement requirements. Kentucky Law Enforcement Council had no record of the deputy and they haven’t attended Department of Criminal Justice Training.

And it gets better. Check out this gem from the press release:

Further inquiry indicated the sheriff’s office also had several certified court security officers as sworn deputy sheriffs.

The audit recommends the sheriff implement policies and procedures to ensure that sworn deputies employed and compensated by the sheriff’s office meet statutory requirements for peace officer certification and payment of KLEFPF.

Hammonds said, “This was an error of the county judge and jailer. I did not know he was sworn in as a deputy sheriff.”

The Auditor’s Office replied in the audit that the fiscal court minutes from Aug. 28, 2008 state that the jailer and sheriff came before the court to request this employee be hired. This employee’s time was included on the time reports for the sheriff’s office for payroll purposes.

Read the Report of the Sheriff’s Settlement and the Report of the Audit below:

Report of the Settlement & Report of the Audit