A statutory audit of former Lincoln County Sheriff Charlie Dougherty’s administration shows nearly 250 fixed asset items that couldn’t be located, almost 50 that were not properly marked and others that were located but not listed as fixed assets.
The audit report conducted by State Auditor and Inspector Cindy Byrd’s office has made a number of recommendations for improvement of management policies.
The statutory audit was performed in January of this year and released in February.
Dougherty, who spent 14 years as Lincoln County Sheriff, retired at the end of December 2024. Newly elected Sheriff Kevin Garrett took over Jan. 2.
In the report, Dougherty responds to auditors on many of the issues.
“I’m pleased with the audit and my response to the auditors,” Dougherty said. “I was able to clear up everything the new Sheriff didn’t understand.”
The audit also revealed lack of internal controls and noncompliance over expenditures exceeding amounts allowed for an outgoing officer.
During the review by the auditors, it was noted that of 368 fixed asset items tested, these weaknesses were found.
An inventory list was not on file with the County Clerk’s office.
An Excel spreadsheet has 244 fixed as- set items that were listed on inventory, but those items could not be located.
Forty-six fixed asset items were not property marked with a county identification number and 23 fixed asset items were located but they weren’t listed on the fixed assets inventory.
Among fixed asset items that were listed on inventory but could not be located were a Glock 42 .380 pistol, at least 25 hand held radios that cost $3,500 apiece, and a number of other hand held radios whose cost varied from $1,300 to at least $1,370.
Also not able to be located were at least five devices for allowing Glock pistols to be turned into rifles.
Other items that could’t be located but were listed on inventory ranged from desks, to file cabinets, holsters, mobile scanners, laptops, printers and many other assorted items.
There were several items located by the auditors but not listed on inventory. Among those was a Glock 42 .380 caliber pistol and four Colt 5.56 weapons, none of which the cost was known, according to the audit.
Dougherty, in responding to the auditors, claimed that all inventory was listed in the reporting system and to his knowledge was turned into the Clerk’s office. He said items that could not be located, all items listed with the exception of the 150 mhz radios, were issued to or remain in the Sheriff’s Office. He noted those radios were surplussed or donated and the items not marked property were high use items not conducive to labeling due to their nature and frequent handling He said others may have been removed from service or relocated, contributing to the difficulty in identifying their markings.
Present Sheriff Kevin Garrett told auditors he took office on Jan. 2, 2025 and assured them, “This office will comply to the laws and rules on operating the Sheriff’s Office.”
The audit stated that the County Sheriff’s Office didn’t file a Sheriff’s Monthly report with the Coiunty Clerk’s Office for December of 2024. It further stated the condition resulted in noncompliance with state statute and incomplete reports.
It recommended that the sheriff file a monthly report with the County Clerk’s Office in compliance with state statute.
Garrett said the Sheriff’s Office had the monthly report but had not been filing it, but his office will comply with and to the laws and rules on operating the Sheriff’s Office.
Dougherty said that during his 14 years as Sheriff, multiple audits and meetings never indicated that the Sheriff’s Office monthly report was required to be filed with the County Clerk’s Office. He further advised auditors the report was consistently completed in a timely manner and submitted to the Treasurer’s Office each month as standard procedure.