Commissioner questions missing records in alleged sheriff off‑books account

During commissioner comments at the Jan. 5 Rockingham County meeting, Commissioner Burger raised concerns about an apparent off‑books bank account tied to the sheriff’s office and called for transparency and records to be turned over to the county finance department.

Burger told the board that, based on materials reviewed by staff, "we're still missing over 10 years' worth of records" and that some receipts do not match bank statements. "Sheriff doesn't have authority to open up a bank account," Burger said, adding that money collected "belongs to the people" and should be part of the general fund and budget process. He said initial finance materials suggested the amount under review was "over $10,000" and that further records indicate the total may be approaching $20,000.

Why it matters: Burger framed the issue as a matter of fiscal transparency and public trust. He referenced guidance from the North Carolina Sheriff's Association finance manual and said county officials had requested records; he emphasized that receipts, bank statements and checks must be reconciled so funds are accounted for within the county's budgetary controls.

Responses and status: The transcript records officials acknowledging the request for records and that some materials have been provided, but Burger said additional documentation is still missing and that finance should hold the records. The board did not vote or take formal enforcement action on Jan. 5; the matter remained under review at the close of commissioner comments.

Next steps: Commissioner Burger said the county has asked for records; the board discussion indicates staff will continue to work with finance to obtain and reconcile documentation. No formal motion to investigate or audit was recorded in the Jan. 5 meeting minutes in the transcript.