By Joe Biesk
The Associated Press

FRANKFORT - The Clinton County Sheriff has underpaid the county's tax districts by more than $108,000, and has not deposited more than $34,000 in collected taxes, according to a state audit released Thursday.

State Auditor Crit Luallen conducted two separate audits of Clinton County Sheriff Kay Riddle's office. Among the audit findings, the sheriff's department had an operating deficit for 2002 of more than $25,000, and the sheriff did not turn over thousands of dollars in fees and taxes to the Clinton County Fiscal Court.

The matter has been turned over to the Kentucky Attorney General's Office and state police for further investigation, Luallen said.

Capt. Brad Bates, a state police spokesman, said the agency's special investigation section was working with officials from the auditor's office and "conducting a criminal investigation into the matter."

No arrests had been made, and the investigation was ongoing, Bates said.

Riddle did not return a call seeking comment.

The audits covered the Sheriff's tax settlement and office operations for 2002.