State audit uncovers $4M overspending, potential law violations in Cleveland County Sheriff’s Office

A newly released investigative audit from the Oklahoma State Auditor and Inspector's Office (OSAI) points to a troubling pattern of financial mismanagement in the Cleveland County Sheriff's office. The 28-page report outlines hundreds of questionable expenses.

The Cleveland County Board of County Commissioners (BOCC) received the findings on Thursday and indicated that they are reviewing the report to determine the next steps.

Deanne Stein reports on the findings and responses:

What the audit of the Cleveland County Sheriff's Office revealed

The audit, which focused primarily on fiscal year 2024, was prompted by a budget crisis with the Cleveland County Sheriff's Office that included public disputes between the county's budget board and Sheriff Chris Amason. The commissioners have criticized the sheriff, accusing him of mismanaging taxpayer dollars leading to a budget shortfall in 2024.

The BOCC pointed to findings in the special audit performed by State Auditor and Inspector Cindy Byrd which stated," CCSO did not take steps to stay within the limits of the approved budget." The audit concluded the sheriff’s office did collect all of its $18.36 million approved budget, but overspent by approximately $4 million.

"Despite a 40% increase in total expenditures over the previous four years -- marking the highest funding levels in county history -- the sheriff exceeded his budget," said Storme Jones, BOCC spokesperson.

The audit reveals hundreds of instances in 2024, where the sheriff’s office failed to follow purchasing laws, while also approving retroactive salary increases for numerous employees at the same time jail staffing and services were being cut.

Auditors cited numerous travel and credit card expenses that were not properly documented or approved. The audit shows that the sheriff’s office did not consistently follow travel reimbursement policies, with meals reimbursed above state rates. Some expenses showed excessive tips and taxes paid, while others had no receipts.

Credit card transactions by deputies, transporting inmates out of state, revealed taxpayer funds spent on high-end meals, games, and DoorDash, according to the report.

The office also spent more than $33,000 on out-of-state training conferences in FY 24, while repeatedly requesting emergency funding from the budget board.

The audit also found $924.04 payment for a hotel room at a conference not attended by any sheriff's employees.

"CCSO cancelled the trip but did not cancel the hotel booking," the auditor said. In several instances, forms lacked required information such as the purpose for the trip or the number of employees attending. The reports cites a few occasions in which CCSO purchased tickets for spouses to attend the conferences.

The findings also recommended the county work with the district attorney to determine if those expenses were taxable fringe benefits to employees, and update its travel policy to ensure there are no frivolous charges at the taxpayers' expense.

A review of CCSO's legal expenses further revealed a $550 invoice to campaign research, a meeting with campaign consultants, and other activities related to Amason's campaign. The CCSO claimed the expense was for mediation, according to OSAI.

CCSO record also details the purchase of new vehicles totaling $511,436, and payments for vehicle lease purchase agreements in to the sum of $271,451 - all paid for with the Sheriff Bailout Funds awarded by BOCC.

In response to the findings, BOCC issued a statement which criticized the sheriff's for the excessive spending, "All while facing payroll challenges and cutting detention staff by 45%," It also pointed out CCSO gave retroactive raises to 28 employees during the same time period.

OSAI also found thousands of dollars in jail funds that were spent on phone bills and ballistic vests for CCSO operations. Scrutinizing staffing levels, the audit shows between FY 20 - FY 24, detention center employees were moved to work in other areas of the sheriff's office. In 2024, amid criticism over a spike in inmate deaths and low staffing, the report indicates CCSO returned some employees to the detention center. However, due to high turn over rate, the auditor states it could not determine if the detention center is now fully staffed.

BOCC thanked OAIS for its work and encouraged residents to review the publicly available audit.

CLICK HERE to read the full audit.

County leaders said they will review the findings and determine the next steps in the coming days.

Responses to the audit of the Cleveland County Sheriff's Office

Cleveland Co. Sheriff Audit Complete: Sheriff Chris Amason's response

Sheriff Amason responded to the audit saying:

“I appreciate the diligent work of State Auditor Cindy Byrd and her team in delivering a comprehensive and well-documented report. Their professionalism and thoroughness confirm what we have consistently stood by—facts matter. This balanced report brings overdue clarity and puts to rest the speculation surrounding our office.

We have never shied away from scrutiny, because we operate on solid ground. Oversight from the State Auditor is not only welcomed—it’s essential to reinforcing the public trust we work daily to uphold. Transparency isn’t an obligation for this office; it’s our operating standard.

The findings speak for themselves, and we view this report as a valuable opportunity to move forward with confidence, purpose, and the continued support of the people we serve.”

“This is not about numbers—it’s about priorities. The repeated underfunding of the Sheriff’s Office is not accidental. It reflects a pattern of strategic neglect disguised as budget management. While others played politics with public safety, this office continued doing the work the public expects and deserves.

My office has always welcomed transparency. What we won’t tolerate is being targeted through bureaucratic sleight of hand while the community’s safety and the livelihoods of dedicated employees are placed at risk. The public deserves to know the truth—and I’m here to ensure they do.”

Amason took office in 2020, a tenure plagued allegations of financial mismanagement, staffing shortages, and deteriorating jail conditions.. He's maintained the issues are a result of deliberate underfunding, while also blaming rising costs in operations.

Cleveland County Sheriff Responds To Financial Crisis And Audit

Cindy Byrd released a statement on Thursday after the audit was released that said:

Among the more compelling findings are CCSO’s failure to stay within its budget and spending money that had not been properly encumbered.

“The rule of encumbrance basically means that government entities are required to ensure funds are available for an expenditure and then set the funds aside to make the expenditure,” Auditor Byrd said. “Encumbering funds is done to prevent overspending and to ensure money is available when needed. Encumbrances are created before the actual expense is incurred, allowing for better budget planning and control. Neglecting this basic rule of accounting caused many of the problems we uncovered at CCSO.”

Auditors also found a pattern of budgetary mismanagement, including: 

·         Poor controls over the budget process;

·         Improper controls over travel expenses;

·         No annual schedule of actual incarceration costs.

“CCSO also experienced a turnover in administrative staff responsible for financial matters,” said Auditor Byrd. “SA&I thoroughly reviewed our findings with all stakeholders in the process and we believe they are taking the proper corrective measures.”

The Cleveland County District Attorney sent News 9 a statement saying:

"Today the Cleveland County District Attorney's Officer received the State Auditor's Special Audit Report of the Cleveland County Sheriff's Office. The investigation on which this report relies spans nearly one year and the report's content is extensive. Our office will thoroughly review the audit and its findings before making a decision on how to proceed. We appreciate the diligent efforts of the State Auditor, Cindy Byrd."

News 9 reached out to the Oklahoma Attorney General's office about possible actions it might take in response to the audit. Phil Bacharach, Communications Director for the Attorney General, responded:

“The Attorney General’s Office was briefed by Auditor Byrd regarding her findings prior to the audit’s release. We are currently reviewing the report.”