2025 Elected Sheriff Transition

Published February 6, 2025

Our Office traditionally performs a basic survey level audit whenever an elected department head leaves office to provide insight during leadership changes, ensuring operational continuity and proactively addressing key objectives. The Office of Internal Audit conducted similar audits during prior sheriff transitions, focusing on compliance and financial accountability. The audit’s overall objective was to assess the effectiveness of the transition plans laid out by the outgoing elected sheriff in ensuring continuity of government. It included survey level analysis of fiscal and compliance aspects of the Office.

What was found:

Transition planning was effective. The outgoing sheriff took proactive steps by directing staff to identify best practices in areas such as inventory management, swearing-in all deputies, continuing existing policies, and updating professional materials. Both the outgoing and incoming sheriffs complied with statutory requirements such as transferring responsibility for the jail and inmates, handling civil papers, and accounting for all funds in custody. Records of these transfers were filed with the County Clerk and Treasurer. However, auditors identified some fiscal issues: 

• Procurement Practices: Most expenses reviewed complied with rules, but staff made payments above purchasing thresholds to two vendors without contracts, highlighting potential oversight weaknesses.
• Financial Reporting: Sheriff’s Office staff did not complete financial statements for the Central Oregon Law Enforcement Services agency on time.
• Unresolved Fiscal Audit Recommendations: Two 2022 fiscal audit recommendations were yet to be fully addressed.

What was recommended:

We recommended that the incoming Sheriff:

• Review and address any instances of split payments to ensure spending aligns with procurement rules and does not obscure total expenditures.

• Immediately formalize contracts with vendors for uniform purchases and vehicle outfitting services.

• Continue with the plan to complete the overdue financial audits.

• Initiate a new strategy to ensure timely completion of Central Oregon Law Enforcement Services financial reporting and audits.

• Prioritize the resolution of outstanding audit recommendations, assigning clear responsibility for each guidance item to specific individuals to ensure accountability and timely completion.

By addressing these recommendations, the Sheriff’s Office will strengthen financial management and improve overall accountability. Together, these steps will lead to improved financial oversight, greater efficiency, and a more robust system of financial management.