County audit flags commissary accounting, recommends review of inmate phone contract

An internal audit of the Wilson County Sheriff's commissary accounts raised procedural and compliance issues and urged the county to consider procurement options for the jail's inmate telephone contract.

Interim county attorney Christian Lavvice told the commissioners the review covered Oct. 1, 2024, through Sept. 30, 2025, and examined inmate trust and commissary accounts, vendor commission payments to the sheriff's department, and compliance with Texas Local Government Code 351.0415 and Texas Administrative Code (title 37). "I conducted an internal audit of the sheriff's office commissary accounts," Lavvice said during the presentation.

The audit verified monthly bank reconciliations, the commissary profit fund expenditures, and whether commissions paid to the sheriff's office matched external vendor contracts. The report, provided to commissioners and sheriff's staff, recommended the court and sheriff discuss the inmate telephone contract that is due to expire, noting the sheriff's office appeared satisfied with the current vendor but that the court has procurement oversight.

Sheriff Jim Stewart attended and answered questions. The audit also included recommendations to ensure all expenditures from the commissary profit fund comply with statutory limits and to validate controls on inmate trust funds and commissary purchases.

The county did not take a formal procurement action at the meeting; Lavvice said commissioners should discuss next steps with the sheriff and consider whether to issue a request for bids. The audit report will remain on the record for follow-up action by the court.