The audit was initiated by current sheriff Jeff Richwine a year ago after he found alleged questionable purchases from the sheriff department's commissary fund shortly after taking office. The discrepancies in the county's firearms/ammunition inventory were discovered during the audit.
State examiner Paul Joyce said in the report that "the purpose of our investigation was to determine if the accountability for cash and other assets are satisfactory and that the transactions related thereto are in compliance with the laws and regulations of the State of Indiana."
State officials discussed the contents of the report in November with Richwine, county audior Shelia Garling, county attorney Kevin Tankersley, the county council; the county commissioners, and investigators for Pulaski County. Friday's report has also been forwarded to the Indiana Attorney General and the Pulaski County prosecutor.
As head of the department during the time period in question, Gayer is being held accountable by the State Board of Accounts for the missing firearms and ammunition inventory. The former sheriff is being asked to reimburse the county a total of $20,632.19 for the missing firearms ($7593.77) and incompatible ammunition ($13,038.42). He is also being asked to reimburse the State of Indiana $6,005.15 for the additional audit costs incurred in the investigation.
The audit report also questions the propriety of the use of CAGIT (County Adjusted Gross Income Tax) funds to purchase the firearms and ammunition.
Gayer has stated he knows nothing of, nor is he involved with the missing items. He also notes that during his terms in office, the sheriff's department made its purchases with all claim vouchers (from whatever fund used) approved by the county auditor, and then the county commissioners. He added that very year the SBA (State Board of Accounts) audited those accounts.
The Indiana State Police confirm they are also looking into the matter of the missing firearms and ammunition, regarding Gayer and his former chief deputy Ron Patrick.
Until that investigation is concluded, Richwine has declined to give the number of firearms believed missing or the type. He confirms that the missing ammunitions is not compatible with the firearms. He adds that he supports the findings in the SBA audit.
County attorney Kevin Tankersley says he does not anticipate that the county will become involved in any legal action regarding the matter.
Marshall County prosecuting attorney Nelson Chipman has been appointed special prosecutor to review the case.
Before completing two terms as sheriff, Gayer was a career Indiana State Trooper and served in Pulaski County law enforcement for over 30 years.
