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Commissioner raises questions about sheriff’s ‘off‑books’ account and missing records
Summary
At the Jan. 5 meeting, Commissioner Burger said the sheriff turned over some receipts but that over 10 years of bank records appear missing; receipts reportedly include gift cards, meals and alcohol purchases and finance initially found over $10,000 and now says records suggest around $20,000—commissioners requested further documentation and transparency.
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Commissioner Burger pressed county managers and staff on Jan. 5 for documents relating to a sheriff’s office bank account he described as ‘‘off the books.’’ He said the sheriff previously told a reporter the account had all records, but Burger said the materials turned over to county officials were incomplete.
"He's handed over some records... Some of those receipts don't match the bank statements," Burger said, noting missing check copies and unexplained items on statements including sizable tips and alcohol purchases. He told the board initial finance figures showed more than $10,000 in the account and that additional records appear to push the total closer to $20,000.
Burger argued that funds collected (for example from vending machines or other fees) belong to the public and should be part of the general fund and budget process, not controlled outside regular accounting channels. "Sheriff doesn't have authority to open up a bank account," he said, citing the North Carolina Sheriff's Association finance manual and arguing for transparency.
The board did not take formal action on the floor that night beyond asking for records and follow‑up; commissioners said staff and the finance department would continue to review the materials provided by the sheriff and report back.
What happens next: commissioners called on staff to continue the documentation review and to bring missing records to the finance department for audit and reconciliation.

