The audit, released Monday, was conducted by a Monroe CPA firm.
The audit stated Lakeisha Ford-Norris, a former cashier, allegedly failed to deposit cash collections of fines, fees and court costs totaling $50,387 over the past two years.
Auditors noted because of the manner Ford-Norris falsely recorded credits, she may have failed to deposit an additional $21,075 into the OPSO bank account. Therefore, total cash collections not deposited may be as high as $71,462.
She was terminated in February 2012 and booked with felony theft, malfeasance and filing false public records.
District Attorney Jerry Jones said Ford-Norris' case is ongoing, but he's hopeful a resolution will come soon.
Sheriff Jay Russell tells The News-Star (http://tnsne.ws/16eVGz8 ) the department strengthened its internal controls by updating procedure manuals, dividing daily responsibilities, establishing a jail-time approval procedure and individual log-on for staff members.
"We've got tax software in place so all this is done electronically now instead of by people, which gives us more checks and balances to prevent this from happening in the future," Russell said.
Auditors also noted 490 credit card transactions totaling $65,803 that did not have an approved requisition per policy.
The sheriff's office is retraining all employees with credit cards in the policy of credit card purchases, and employees will be held responsible for purchases made not following the proper procedures, Russell said. Violations will result in the loss of use of department credit cards; personnel action may be considered.
Russell, who became sheriff in July, said all of the findings have been addressed.
