Aug. 28, 2013 —
Boggs said in his response that the jail had requested clarification on medical releases from the AG's office.
The jail lacks adequate segregation of duties.
Segregation of duties over accounting functions of cash collection, cash disbursements, and reconciliation of bank records to source documents or implementation of compensating controls when limited by the number of staff is essential.
The auditor recommended that the jailer separate duties and, if that is not feasible due to staffing limitations, then strong oversight should be implemented.
The jailer should improve controls over inmate refunds.
Checks are currently issued to inmates in person upon their release. However, KRS 441.137 states that checks should be mailed to the inmate’s last known address. The auditor recommended that the jailer follow guidance set forth in KRS.
Boggs, in his response, cited House Bill 463, stating “This is a new rule and we have implemented what is necessary for compliance.”
The jail should improve controls over inventory.
The jail maintains inventory (e- cigarettes, snack packs and drug testing kits) to sell to inmates. Although e-cigarettes are locked up, no formal inventory procedures are in place. The auditor recommends that an inventory log be maintained and reconciled on a monthly basis.
In his response, Boggs stated that 501 KAR 3.030 says the jailer should use the county's inventory policy – which, according to Boggs, does not exist.