Audit Shows Greene County Sheriff's Office Owes State Nearly $5M

EUTAW, AL — State auditors say the Greene County Sheriff’s Office failed to document millions of dollars in spending and repeatedly ignored basic accounting rules, leading to charges of $5.34 million against Sheriff Jonathan M. Benison for repayment.

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After partial relief, $4.97 million remains due and unpaid and will be certified to the district attorney and attorney general for collection, according to a report filed Oct. 3.

The audit, covering Oct. 1, 2018, through April 30, 2024, found the office did not reconcile bank accounts each month, failed to keep cashbooks that reflected all activity, and lacked adequate controls over collecting, receipting and safeguarding money. Several of those problems were repeat findings first cited in 2014 and 2018.

Auditors also reported Sheriff Benison refused to provide a standard management representation letter confirming that all records had been made available and that the office complied with laws and regulations.

The report goes on to note that Benison served as sheriff during the entire audit period.

The largest charge stems from payments out of the sheriff’s bingo fund that lacked adequate documentation.

Auditors cited nearly $3.16 million paid directly to employees from the bingo fund — on top of county-paid salaries and reported to the Internal Revenue Service on 1099s — as “incentive” compensation without support showing what the payments were for.

Another $2.16 million in bingo spending lacked invoices or receipts, including payments to consultants, attorneys, merchants, restaurants, hotels, auto repair shops, gas stations and grocery stores.

An additional $16,226 in sheriff’s law enforcement and commissary-related disbursements also lacked proper documentation.

Beyond missing paperwork, auditors said the sheriff’s rules allowed bingo assessments to be used to supplement employee salaries and for other law-enforcement purposes — uses not authorized by the Constitution of Alabama, which empowers the sheriff to regulate licensing and operations of bingo but does not permit broader law enforcement spending from those proceeds.

Controls and oversight over the cash flow were also described as weak in the audit.

Findings in the audit showed the sheriff's office did not routinely issue receipts, including for sex-offender fees, did not deposit money promptly and could not reconcile pistol-permit cash collections to bank deposits, making it impossible for state auditors to verify that all money was deposited intact and on time.

The report also underscores the size of the bingo operation, saying that from 2018 to 2024, the bingo fund recorded about $16.9 million in receipts and $15.8 million in disbursements. It also shows significant bingo outlays to the county commission, municipalities, payroll for “bingo clerks,” legal fees and other costs.

Auditors recommended the sheriff reconcile accounts monthly; maintain complete cashbooks; issue receipts and deposit funds promptly; keep invoices and other support for every disbursement; and ensure bingo proceeds are used only for allowable purposes.

The audit report said an exit conference was held by phone and the sheriff submitted some records that led to $370,383 in relief, but most charges remain.

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