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Is there Something Wrong with the New Jail Floor?


You should be able to ask your public officials if there is something wrong with a project. Is there something wrong with the new Jail Floor?

The new Washington County Jail Expansion is a 9 Million dollar project - they aren't just building a pole building garage.

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Is there something wrong with the Jail?
Problems that never seem to get fixed.

Our Sheriff's Department has been written up by the Indiana State Board of Accounts for years for Bookkeeping Violations.
Click Here if you would like
to research on your own
Sheriff2006.pdf
Sheriff2007.pdf
Sheriff2008.pdf
Sheriff2009.pdf Sheriff2010.pdf Sheriff2011.pdf

The lastest from the State Board of Accounts brings this all into focus a little better. 
Below is the direct quote from the audit.   Sheriff2012.pdf


“BANK ACCOUNT RECONCILIATIONS   The depository reconcilement of the Cash Book provided by the Sheriff noted that the record balance exceeded the reconciled bank balance by $115.04.  In addition, the officials could not identify $12,448.88 of their record balance. 

Indiana Code 5-13-6-1(e) states:  "All local investment officers shall reconcile at least monthly the balance of public funds, as disclosed by the records of the local officers, with the balance statements provided by the respective depositories." 

At all times, the manual and/or computerized records, subsidiary ledgers, control ledger, and reconciled bank balance should agree.  If the reconciled bank balance is less than the subsidiary or control ledgers then the responsible official or employee may be held personally responsible for the amount needed to balance the fund.  (Accounting and Uniform Compliance Guidelines Manual for Counties of Indiana, Chapter 1)

 
CONDITION OF RECORDS   The Jail Commissary Fund should be used to account for money generated from commissary sales.  However, as stated in prior reports, the Washington County Jail Commissary Fund includes Inmate Trust Funds.  To make purchases from the Jail Commissary Fund, inmates are required to purchase a commissary card.  At the time the card is purchased, the money is disbursed from the Inmate Trust Fund and deposited into the Jail Commissary Fund even though no merchandise has been sold.  Therefore, the Jail Commissary balance includes inmate trust funds.  At the current time, no procedures are in place to determine the amount of the Jail Commissary Fund balance that belongs to the inmates. 

Individual inmate records are kept as a subsidiary record to the Inmate Trust Ledger.  Errors have been made during current and prior periods for posting transfers from the Inmate Trust Fund to the Jail Commissary Fund and these errors have not been corrected.  Therefore, the ledger and subsidiary records do not agree. 

Controls over the receipting, disbursing, recording, and accounting for the financial activities are necessary to avoid substantial risk of invalid transactions, inaccurate records and financial statements and incorrect decision making.  (Accounting and Uniform Compliance Guidelines Manual for Counties of Indiana, Chapter 1)   At all times, the manual and/or computerized records, subsidiary ledgers, control ledger, and reconciled bank balance should agree.  If the reconciled bank balance is less than the subsidiary or control ledgers, then the responsible official or employee may be held personally responsible for the amount needed to balance the fund.  (Accounting and Uniform Compliance Guidelines Manual for Counties of Indiana, Chapter 1)”



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Voter List Research Page for Washington County, Indiana.
Is there something wrong with our Jail?
The Washington County Property Tax Assessment Board History of Trouble

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To obtain a copy of the minutes of record for the meetings of the Washington County Council or Washington County Commissioners, please contact the Washington County Auditor at the following address: 

99 Public Square, Suite 103 - Salem, Indiana 47167 or at Auditor@WashingtonCounty.IN.gov.