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Calhoun County Jail Accountant Arrested After Allegedly Stealing $40,000

The Calhoun County Sheriff's Office has arrested the Calhoun County Jail accountant after uncovering account fraud.

Allyson Smith was charged with first-degree theft after an investigation revealed that she allegedly stole more than $40,000 from the Calhoun County Jail's accounting office.

Earlier this year, the Alabama Examiners of Public Accounts Office conducted an audit of the Calhoun County Sheriff's Office.

The audit revealed that there had been delays in payments, which led to a “cautionary” note in the final report.

Shortly thereafter, an investigation was launched after a supplier reported a delay in payment.

The investigation revealed that payments were made several weeks late, which was outside the time frame normally accepted in accounting.

In addition, it turned out that the account balances were insufficient and could not cover the liabilities.

Alabama auditors conducted a supplemental audit that found $47,036.20 missing from Calhoun County Jail accounts.

Allyson Smith, the prison's bookkeeper, was charged with first-degree theft after an investigation revealed that Smith admitted to allegedly stealing a portion of the cash deposit each week.

A claim for reimbursement of the amounts debited from the account was made through an insurance company. The account was restored.

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The inspection office has closed its investigation.

Allison is currently facing criminal charges and a compensation plan is being drawn up to repay the money she allegedly stole.