|
|
| |
| Fri, Nov. 21, 2008 |  |
 |
|
||
| |
Nearly $62,000 unaccounted for, Fort Chaffee audit shows Saturday, Jun 14, 2008 By John Lyon Arkansas News Bureau LITTLE ROCK - Nearly $62,000 received by the billeting office at Fort Chaffee over a three-year period was never deposited in the former Army base's bank accounts, a state legislative auditor told lawmakers Friday. A review of the office's financial records for the period of Jan. 1, 2005, through Dec. 18, 2007, showed a $61,775 discrepancy between collections and deposits, legislative auditor Kim Williams told the Joint Legislative Auditing Committee. The total amount that disappeared may be larger. Williams said the apparent thefts likely began earlier than the period covered by the audit. "It probably didn't just magically start Jan. 1," she said. An investigative report has been submitted to the Sebastian County prosecutor's office, Williams said. Fort Chaffee, now used primarily as a training facility for Army Reserve and National Guard units, also offers lodging and an RV park to active-duty and retired military personnel for recreational purposes. Williams said the billeting office used a computer software program to keep track of reservations and receipts. At the end of each day, a record of the day's transactions was converted to an Excel spreadsheet, and a clerk would reconcile the spreadsheet with the cash register and prepare bank deposit slips. The audit found that before bank deposit were made, the spreadsheets were altered to omit cash receipts. The cash receipts were kept in a lock box, but the key was accessible to everyone in the office, Williams said. According to the audit, $20,698 was unaccounted for in 2005, $21,773 in 2006 and $19,304 in 2007. In a letter to auditors dated Tuesday, Fort Chaffee Commander Col. Louis Landreth said questions about the billeting office's receipts were first raised in September by Hershel Humble, a former supervisor over the clerks in that office. Humble was fired for allegedly falsifying his time sheets, an allegation not related to the audit report discussed Friday. After he was fired, Humble spoke of "big money" having been stolen but would not provide details, Landreth said. In November, the recently hired host of Chaffee's RV park advised that reported collections for October were at least $1,000 lower than what he personally had collected. That led to an internal audit and an investigation by the Fort Chaffee Department of Public Safety, assisted by legislative auditors. Robin Harkins, former administrative supervisor in the billeting office, was fired Dec. 17 "due to mismanagement of funds and improper procedures," Landreth wrote. Humble and Harkins could not be reached for comment Friday. Directory assistance had no telephone listing for either in the Fort Smith area. Numerous changes have been enacted or are being considered as a result of the audit, Landreth said. Cash receipts are now kept in a lock box that only management has access to, and an accountant now compares computer records with cashier's reports and bank deposits once a month - in addition to random, unannounced checks. Chaffee also plans to upgrade its computer software to make it more secure and may start purchasing fidelity bond insurance for employees who handle money, Landreth said. Rep. Tracy Pennartz, D-Fort Smith, said after Friday's meeting that Landreth's letter was encouraging. "The processes that he indicated would be instituted or implemented are excellent," she said. "I was pleased to see his response." |
