Aug. 28, 2013 —
Wallace said the issue had already been addressed and corrected.
The Jailer should pay all sales taxes to the Kentucky Revenue Cabinet as required.
The jail did not collect sales tax on the sales of Subway sandwiches. The jail has contracted with an outside service to handle the jail commissary. The service pays the sales tax to the Kentucky Department of Revenue as required. However, the service does not pay the sales taxes collected on the sale of Subway sandwiches.
Since the Detention Center was in non-compliance with KRS 139.550, this could result in assessment of penalties and interest for failure to make payments in a timely manner.
To assure compliance, the auditor recommended that the jailer ensure sales tax collected on the sales of all fast food is paid to the Department of Revenue as required.
Boggs stated that the error had been corrected.
The Jailer should deposit all funds daily.
During the audit, it was discovered that inmate funds collected at the jail were not being deposited on a daily basis. The auditor recommended that funds be deposited once they collectively exceeded $500.
Boggs said staffing limitations were the cause of the issue and he assured the auditors that the jail would do better in the future.
The Jail did not issue receipts in accordance with KRS 64.840.
The detention center did not prepare pre-numbered receipts for all funds collected at the time of collections.
The auditor recommended that receipts be prepared for all monies received either in the office or by mail.
Boggs requested a clarification of the KRS since most monies are received electronically.
The jail should review and pay medical bills in a timely manner.
The audit uncovered more than $20,000 in unpaid medical bills from July 2009 to December 2012. Some bills were not the county's liability, however the audit recommended that all medical bills be reviewed by the jailer on a monthly basis and all invoices be sent to the judge- executive for approval and payment.