By Matt Robinson
Deming Headlight
LUNA COUNTY, N.M. — More than a year after approving and paying for an audit of the Luna County Detention Center, county management has been brought up-to-speed on the details of the Sixth Judicial District Attorney investigation into the matter.
During the week of Monday, May 2, John Sutherland, Jr., county manager, was briefed on the investigation by the DA’s office into an audit performed on the detention center, which was ordered in January 2010 after “irregularities” were found.
“No, we’re not in the dark,” Sutherland said. “From the county’s perspective — I’m not talking about anything legal that might be involved — yes, the auditor, I think, concluded that at least according to our briefing that there were funds missing.”
Sutherland said the total funds missing amount to about $60,000, and that the irregularities occurred before his administration and the current detention center administration. Prior to the current warden, John Kriehbel, running the facility, Jerry Turner acted as the facility’s warden under then-county-manager Scott Vinson. Sutherland could not recall the years in which the audit focused.
Deputy district attorney Gerald Byers, who is heading the DA’s investigation into the audit, said he couldn’t comment on an “ongoing investigation.”
“All I’m trying to do is let you know I’m not trying to stonewall you or prevent access to information,” he said. “Sometimes there are things which in and of themselves seem to be just the normal operations of county government but they may have other components which make it a little bit sensitive.”
He agreed that readers “deserve information, too,” but said he cannot speak on the status of the audit investigation.
“There’s a very good reason concerning my silence and the why of my silence,” he added.
The county originally approved $25,000 for the audit and budgeted an additional $15,000 to continue the audit. During the January 2010 meeting, DA investigator Arnold Chavez told the county “this is the county’s accounting system, it’s not ours,” and that “we are anticipating the county to hold their own audit.”
The audit was performed by White + Samaniego + Campbell, LLP, an El Paso-based certified public accounting firm.
County budget audit
Sutherland also discussed the results of an audit performed on the county fiscal year 2010 budget. At first glance, the audit provides conclusions that may seem alarming. Sutherland says some of the conclusions are a result of differences of opinions on account auditing.
For example, the audit concluded the county expenditures exceeded revenue by about $560,000 for law enforcement protection, which was the largest figure under that category. Sutherland explained the difference is because of grant funding.
“In fact, everybody knows this is a reimbursable grant,” he said. “You spend the money and you apply for the reimbursement.”
Unfortunately for the county, the audit only provides a superficial glance into the numbers. He said the accounting firm that performed the audit only looks at raw expenditures versus revenues and did not consider grant reimbursements or budget transfers that are commonly used to patch gaps.
“Even if the county does a budget transfer and budget increases, those don’t count,” he said. “It’s the numbers on the original opening day versus your expenditures, and that’s one of the bones we had to pick; that’s one of the differences of opinion we had.”
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