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Commissioner says county found apparent off-the-books sheriff account; records still missing
Summary
Commissioner Burger told the board that a bank account connected to the sheriff's office was discovered outside normal county accounting, that receipts do not match bank statements, and that more than a decade of records are still missing; he estimated the unexplained total may be rising from $10,000 toward $20,000.
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At the Jan. 5 Rockingham County commissioners meeting, Commissioner Burger raised concerns about a bank account he described as an "off-the-books" account tied to the sheriff's office.
Burger said the sheriff told the public at a Nov. 12 press conference that he had all records for the account, but commissioners still lack more than 10 years of documentation. Burger said finance staff reviewed some provided materials and found mismatches between receipts and bank statements, noting examples such as meals, gift cards, and alcohol purchases among entries that were not adequately explained.
"The sheriff doesn't have authority to open up a bank account," Burger said, urging transparency and oversight. He told the board that initial figures provided to finance exceeded $10,000 and that additional records now put the unresolved total closer to $20,000 as staff work to reconcile statements and receipts.
Burger framed the issue as a matter of public funds belonging to the people, not to department heads, and said the county's finance records should include such receipts. He urged continued document searches and clarification from the sheriff's office; no formal disciplinary action or vote was taken at the meeting.
No sheriff's representative responded during the meeting and commissioners did not vote on a specific resolution; the remarks functioned as a public call for records and transparency.

