Auditors determined that some money recorded as deposited by an electronic database could not be accounted for in the account.
Other audit findings include:
Craig County inmates were being charged unauthorized book-in fees.
Several inmate account files could not be found.
The sheriff's office was spending money from the inmate accounts in violation of state law, including payments to a deputy for providing haircuts.
Some inmate accounts were running in the negative and were never refunded for insufficient fund charges.
The office lacked sufficient controls over its accounting of inmate funds.
The audit also found the sheriff's commissary fund was in arrears for nearly $83,000.
Sooter said his office has installed new accounting practices but said he did not want to comment further because of the ongoing investigation. He said no personnel changes have been made at the jail in response to the audit report.