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County audit finds large overtime, missing financial records in sheriff's office review
Summary
An internal audit update presented to the Clayton County Board of Commissioners on May 20 reviewed sheriff's office overtime patterns, timekeeping practices, and financial records the auditors say remain incomplete; auditors flagged roughly $8.37 million in invoices without an identified funding source.
At the Clayton County Board of Commissioners meeting on May 20, auditors gave a progress update on a review of the sheriff's office that highlighted high overtime use, gaps in timekeeping records and outstanding invoices the county must account for before the fiscal year closes.
The audit presentation, delivered to the board by audit staff identified in the meeting as Landry Markerson, said the county recorded 52,906 overtime hours in calendar year 2024, producing about $5.539 million in overtime costs. Markerson said, "total number of overtime hours used was a 52,906." For 2025 through May 16 the auditors reported 58,000 hours charged by 393 employees, with a year-to-date total dollar amount of $2,198,000 as of that pay period.
Why it matters: county leaders in April agreed to a budget amendment for the sheriff's office and asked auditors to reconcile overtime and other expenditures. Auditors told the board they have not received many requested financial documents…
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