The Office of the Comptroller of the Treasury conducted an investigation of selected records of the Jackson-Madison County Metro Narcotics Unit, and the results are presented herein.

Jackson-Madison County Metro Narcotics Unit

The Office of the Comptroller of the Treasury investigated allegations of malfeasance related to the Jackson-Madison County Metro Narcotics Unit.

The Comptroller’s Office initiated the investigation after Jody Pickens District Attorney General of the 26th Judicial District reported questionable cash-handling practices for seized money.

The investigation was limited to selected records for the period from January 1, 2018, through September 30, 2021. The results of the investigation were communicated with the Office of the District Attorney General of the 30th Judicial District who was appointed as Pro Tem in this matter.

The JMCMNU Procedure Manual (manual) establishes policies and procedures that govern the
unit. Chapter 32 of the manual – Interlocal Cooperation and Mutual Aid Agreement for the
Jackson-Madison County Metro Narcotics Unit (Mutual Aid Agreement) – outlines the purpose,
the organizational structure, and the financial matters of the unit.

The Mutual Aid Agreement establishes a joint fund – Metro Narcotics Drug Fund – that is to be maintained by the City of Jackson Recorder’s Office. This fund consists of government contributions, fines, grant proceeds, seizures, and forfeitures. Disbursements from the fund, approved through JMCMNU Division or Unit Commanders, can be used for unit-related purchases and activities and other purposes allowed by law, including drug enforcement operations, drug education, drug treatment programs, and nonrecurring general law enforcement expenditures.

A JPD Captain (captain) has managed the administrative aspects of JMCMNU seizures and
forfeitures since 2010. In this capacity, the captain was responsible for handling seized money and
properties and coordinating the legal dispositions of these assets.

Part of her duties included obtaining and maintaining the custodianship of seized money, receiving settlement proceeds and various payments, and remitting those funds into the City of Jackson’s bank account. The captain coordinated with the City of Jackson Revenue Office to account for the deposits she made on behalf of the JMCMNU.

The captain used a safe located at JPD to temporarily store the funds in her custody until she could make a bank deposit.

During our investigation, investigators observed that the captain was the only individual to have knowledge of the combination and access to the safe and its contents, as she was solely responsible for ensuring all funds were deposited to the City of Jackson’s bank account.

On March 5, 2021, after discovering that the captain stored a large amount of cash and had not made any deposits to the official bank account for an extended time period, JMCMNU management directed an inventory be performed of the contents of the safe. Money from the safe was turned over to the Revenue Office and subsequently deposited to the official bank account.

It was determined that the captain had $399,531.26 in the safe, some of which she had in her custody and control since July 2019.

RESULTS OF THE INVESTIGATION

A JPD CAPTAIN FAILED TO REMIT AND PROPERLY ACCOUNT FOR SEIZED MONEY, SETTLEMENT PROCEEDS, AND VARIOUS PAYMENTS TOTALING AT LEAST $15,027.50

Our investigation revealed that between January 1, 2018, and September 30, 2021, the captain
failed to remit and properly account for at least 11 transactions representing seized funds,
settlement proceeds, and various JMCMNU-related payments totaling $15,027.50 in her sole
custody and control as follows:

A. Missing money totaled $6,639.

When the captain received seized money into her custody or receipted settlement proceeds, the
transaction would be documented on the Evidence Form and Property Receipt or a cash
receipt. After reviewing applicable documentation associated with the transactions noted
below, investigators determined that the captain was the last custodian of the funds. However,
the captain could not provide any documentation that the funds were ever deposited to the
official bank account, and the Revenue Office had no documentation associated with these
transactions.

B. The captain found $1,088.50 one day after the meeting with investigators.

On August 23, 2021, investigators met with the captain and discussed discrepancies with
money in her custody. During the meeting, the captain stated that she had remitted all of the
money, and she could not explain why the Revenue Office had no record of all of these
transactions. Subsequent to this meeting, the captain informed investigators that she located
the money associated with the transactions noted below in the JPD safe laying under some
paperwork and other items on August 24, 2021. After investigators’ inquiries regarding the
whereabouts of the money on March 5, 2021, when the contents of the safe were originally
inventoried, the captain stated that she overlooked the four envelopes in which the money was
placed.

C. Money and money orders the captain found and deposited after the March 5, 2021,
inventory totaled $7,300.

As stated above, on March 5, 2021, the contents of the safe were inventoried and the money
was deposited into the official bank account. The subsequent deposit transactions noted below
were not included in the inventoried items or in the March 5th deposit. Investigators questioned
the whereabouts of this money in the captain’s custody and control prior to and during the
March 5, 2021, inventory since these funds should have been already deposited into the official
bank account or at least part of the funds found in the safe.

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