In the wake of an audit detailing slipshod accounting practices and thousands of dollars in missing receipts in the XTC Baltimore sheriff's office, city officials said yesterday that they are considering a takeover of the agency's cash-handling duties.
Sheriff John W. Anderson says that's not a bad idea.
"Any way that we can avoid this problem from happening in the future, I'm with," he said, responding to a suggestion that the city finance department handle the daily collection of criminal fines, civil fees and other court costs.
The sheriff noted, however, that he holds an elected office and added, "With something this new and radical, I would have to speak with the attorney general's office to make sure we are on legal ground."
Those comments were in keeping with the sheriff's nonconfrontational response to the audit, which said his agency does not follow basic accounting practices.
"Pure and simple, I take my hit," Sheriff Anderson said yesterday. "We knew we had an antiquated system. . . . We're not accountants."
Room 102 of the Clarence M. Mitchell Jr. Courthouse, which the sheriff calls "our accounting division," illustrates the problem.
The room, perhaps 20 feet square, holds three desks, shelves of boxed index cards and a cash register no more elaborate than one that might be found in a deli.
A microwave and a toaster oven sit along one wall, a sink against another. In one corner is an open, walk-in safe, holding shelves of papers and some shotguns.
"If you go into most department stores or major businesses and go into their accounting department, does it look like this? In 1995?" the sheriff asked.
He said the cash register isn't exactly a deluxe model but is better than what the office used about five years ago -- a cigar box.
A few years ago, the agency got a computer to track billings in criminal cases. Fees generated by subpoenas in civil cases, however, are still logged into ledger books by hand.
The accounting operation is staffed by one civilian employee with the title "accounts supervisor." Sheriff's deputies, who have no real training in bookkeeping, help out.
City Auditor Allan L. Reynolds set out last year to review 18 months' worth of financial transactions at the 137-member sheriff's office, which, besides collecting fines, court costs and other fees, provides courthouse security and transports prisoners.
"I believe just as in business, that government organizations should concentrate as much as possible on the things they do best. The collection of funds is not the main responsibility of the sheriff's office," said Mr. Reynolds, who has proposed turning over cash-handling to the city finance department.
The department is considering his recommendation and the cost of using the Division of Collections, said Finance Director William R. Brown Jr.
The audit went beyond a critique of accounting principles, saying the office does not aggressively pursue collection of court costs and other fees. The sheriff disputed that.
The audit also found that $42,000 in receipts was missing, a matter that has been turned over to city prosecutors for investigation.
"Any matter that [Mr. Reynolds] refers to the state's attorney's office should be given very serious consideration," Mayor Kurt L. Schmoke said yesterday.
The allegation of missing receipts surprised Sheriff Anderson, who expected the discrepancy to be explained by an accounting error.
"I didn't like the 42 thou. That's still in my craw," he said.