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GREEnE State 1'~tSsouPi
GREENE COUNTY COURTHOUSE
SPRINGFIELD MO, 65802

OFFICE OF

CINDY S. STEIN, CPA
Auditor

October 20, 2013

The following documents were requested and provided to Mr. Christopher Cross:
Financial audits for Commissary, Property & Civil for the years ended 2013, 2014, 2015
Grant reconciling worksheets for the years 2013, 2014, 2015
Audit report regarding theft, dated 12/29/11
Audit report regarding Kiosk testing, dated 3/23112
Audit report regarding FLSA, dated 2/9112
Independent Audit letter, dated 6/20/12

Christopher Cr ss

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GREENE COUNTY COURTHOUSE
SPRINGFIELD, MO. 65802
(417) 868-4120

OFFICE OF

CINDY S. STEIN, CPA

December 29, 2011

AUDITOR

Sheriff Jim Arnott
Greene County Missouri Sheriff
Springfield, Missouri
The Greene County Auditor's Office has performed services to assist the Greene
County Sheriff in investigating theft from and reconciling of the balance of the Bank
of America Inmate Trust Fund account.
Our work was limited in scope and was not intended to be a complete review of all
transactions, operations, and procedures. Therefore, our work would not
necessarily disclose all improprieties or errors. The Sheriff's Office is responsible
for the design and implementation of programs and controls to prevent and detect
fraud.
We have relied on information provided by the Sheriff's Office and reporting
available from the Criminal Justice Information System. Additional information may
come to light that would require this report to be amended.
This report is solely for the use of the Sheriff and should not be used by any other
party. Should you require additional assistance or have questions, please contact
us.
Sincerely,

�d �

Cindy S. Stein
Auditor of Greene County
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Greene County, Missouri Sheriff's Office
December 29, 2011
Sheriff Amott:
The Greene County Sheriff requested assistance in reconciling the Bank of America Inmate Trust
Fund account following the resignation of Dorene Stahl, Jail accounting clerk. The scope of our
work was limited to reconciling the bank account for the months August 20 I 0 through December
29, 2011, summarizing fraudulent transactions that occurred in the account, and analyzing data
compiled from the reconcili ations and supporting CJIS reporting. Our assumption was that total
credits reflected on the monthly bank statements represented accurate deposits, with the exception
of reversals of fraudulent draws. Cancelled checks were sorted and viewed individually for
signature, endorsement, and validity. Our office used the existing two electronic reconciliation
templates, provided by the Sheriffs Office, for all months except November and December 2011 .
The November and December electronic files combine the two.
Captain Kenneth Clayton, Corporal William Carroll, and Christine Vinson all exhibit a growing
knowledge of the Inmate accounting process and express a desire to become more skilled in that
area. In a matter of a few weeks after Dorene's resignation, we have witnessed a remarkable
improvement in organization, procedures, and communication.

Our audit found the following:
I.
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The bank balance increased every month (not including fraudulent withdrawals),
indicating inaccuracy of reports used for payment of fees.
Fraudulent electronic withdrawals totaling $263,869.24, occurring March 2010
through October 2011, were found. The total was verified with Sergeant Jon
Poulson, Criminal Investigations Division.
Fraudulent checks totaling $4,557.02, occurring April 2011 through November 2011,
were found . Information was forwarded to Sergeant Jon Poulson to include in his
investigation.
Reimbursements issued through Bank of America for fraudulent charges, as of
December 29, 2011, total $77,404.39. The individual reconciliation for the
reimbursements is still in progress.
A returned check, in the amount of $50.00, written by Dorene Stahl, was discovered
by Jail personnel. According to Jail personnel, two additional checks, written by
Dorene, are being held in Sheriffs safe.
A check in the amount of $48.00, issued to Dorene Stahl by Bay Valley Foods, was
discovered in a file cabinet, uncashed . Captain Ken Clayton indicated he is following
up with Jail vendors to determine if other checks were issued in Dorene's name and,
if so, whether they were deposited with the Greene County Treasurer.
Identified over $9,000 in fraudulent electronic withdrawals by "Josiana/Josie Stahl".
Identified inmate named Brent Stahl, arrest# 1100711715.
Numerous recording errors were found in the check register report consisting of
incorrect check numbers and missing checks.
Calculated bank balance, as of December 29, 2011, was negative $5,443 .51. This
balance should increase, to the positive, as more fraudulent charges are reimbursed to
the account.

Greene County, Missouri Sheriff's Office
December 29, 2011

Recommendations:

I. Continue using existing bank account until fraud investigation is complete and all monies
determined to be refunded are received.
2. Analyze outstanding checks and determine amount, if any, that can be written off.
3. Immediate training of Jail personnel in preparation of bank reconciliation.
4. Cooperative analysis of Jail accounting processes, procedures, and reporting, to be
conducted by Janet Price, Auditor's Office, and Christine Vinson, Jail Accounts Payable
Coordinator.