Audit recommends oversite of Sheriffs office jail account

by Bill Boyle
San Juan Record Editor
A bank account held by the San Juan County Sheriff’s Office is the focus of a recent audit by Utah State Auditor John Dougall.
The audit determined that the Sheriffs office, in violation of state statute, had sole oversight of the account for several decades. The audit states that the county commission, treasurer and auditor should oversee the account.
The account has existed for decades, through the terms of several Sheriffs, and is primarily used to hold funds in trust that inmates have when they are booked into jail.
The account also includes funds from the commissary, inmate phone use, fingerprinting, livestock impoundment and auction, bullet sales to employees, and the sale of confiscated vehicles and other seized assets.
In addition, the account has held donations, search and rescue funds, and other functions of a busy office that operates 24 hours a day across the length and breadth of San Juan County.
The account has held a large amount of funds over the years. Over the period reviewed in the audit, approximately $1.76 million was deposited and $1.47 million was expended or transferred out, leaving a balance of $286,802 as of December 31, 2023.
While not finding any specific impropriety, the audit recommends that San Juan County take steps to tighten accounting practices and suggested that “revenues and expenditures need additional review to determine propriety and reasonableness of transactions.”
Specifically mentioned are the use of funds for employee parties and gifts, concerns about payments and documentation for livestock animal control, and general documentation, receipt and control concerns.
State Auditor John Dougall said, “It is crucial that counties maintain proper internal controls and oversight through the separation of duties between county commissioners, the treasurer, the auditor, and the sheriff.”