Okarche’s former police chief said an audit that brought into question several practices of the department under his watch was compromised by other individuals and that the auditing firm did not act properly.

Arledge & Associates partners LaDonna Sinning and Kency Duarte presented an audit for Fiscal Year 2022 to the Okarche Board of Trustees during a Monday meeting.

In it, the firm issued a disclaimer of opinion. (Ed. note: See related story on Page 1.)

“It’s just us saying we weren’t able to get enough support to get to a comfort level of a modified opinion, much less a clean opinion,” said Sinning during the presentation of the report. “The disclaimer opinion is us just kind of saying the finding is large enough and pervasive enough to keep us from getting to an opinion on financial statements.”

The auditors specifically listed 10 “deficiencies” among their conditions in finding for a government- wide lack of internal controls and all 10 dealt with the police department.

Forrest Smith was hired as Okarche’s chief of police May 21, 2018, and served in that role until trustees voted April 23 to terminate his employment.

When contacted by the Times & Free Press, Smith provided a response to each of the 10 items that were listed by auditors.

His responses are provided below. The number corresponds to the “deficiency” listed by auditors in the related story: 1. “ All policies were adhered to and overseen by the Board of Trustees to ensure consistent application within the Police Department.”

2. “The approval process was governed by the Mayor and Board of Trustees.”

3. “No vehicles were purchased without a board vote. The Board approves every transaction over $10,000.”

4. “No auditor brought this to my attention. As far as I know, everyone participated, and I never received any complaint from an auditor regarding this issue.”

5. “Everything was provided in a timely manner. I have emails documenting the proof and delivery of the requested information. I also had an independent audit done by Venmo, which was submitted as well. Every dollar and penny was accounted for.”

6. “I have the email chain proving that everything was submitted on time. The auditor failed to open a zip file sent six months prior, which they admitted to the attorney.”

7. “No items are missing from the Police Department. The reference to missing guns pertains to a failure on the auditors. Again, I have documented proof, inventory and property logs.”

8. “This refers to a board member with a department phone and iPad, approved by the town attorney. All other devices were accounted for. The town clerk started this rumor when my daughter used my department cell number on the lifeguard application, which I was aware of.”

9. “Every dollar spent was approved by the Board of Trustees. No board member cited any issues. The budget was set by the board and adhered to. A majority of the budget obviously was for personnel.”

10. “The department has a policy allowing officers to use their vehicles for part-time jobs, which is approved by the town and attorney. Mileage is recorded via fuel card system.”

Smith accused Okarche Town Clerk Dana Reese and Kingfisher County Sheriff Dennis Banther, who is Reese’s brother, of affecting the audit.

“The audit process was compromised by the town clerk with interference from her brother,” Smith said in his email response to the Times & Free Press.

“These are not speculations, but established facts.”

Banther attended Monday’s meeting and said in an emailed response to the Times & Free Press that he “had no hand in” the “egregious acts” of which Smith accused him.

“As of this morning, I still can’t tell you the names of the auditors associated with the Okarche audit other than the company name, Arledge & Associates,” Banther said. “These findings are the direct result of Mr. Smith’s actions or lack of. To say anything otherwise is outright lies and slander. If Mr. Smith felt he had a grievance, this (the town trustees meeting) would have been the proper place to defend his actions.

“Once readers have digested the information contained in the report, I am certain they will have the same response as others. Mr. Smith has failed to take accountability for his actions and chooses to blame others instead.”

Reese laid out her role as an elected official, the auditing firm’s role as well as her role in the audit.

“I am an elected town clerk. The oath of office and loyalty oaths I take require that I will support, obey and defend the Constitution of the United States and the Constitution of the State of Oklahoma. I report to the citizens of Okarche and will always do what is lawful and right for Okarche.

“I do not supervise or have any control over any town trustee or any other town department,” said Reese.

“Arledge & Associates, P.C. is an independent audit firm engaged by the Town of Okarche to complete an independent audit. According to their website, their firm was established in 1983. Arledge & Associates, P.C. is responsible for the audit report issued. I did not hear anything discussed during the audit report at last night’s town meeting that there were any issues except with the police department.

“The audit speaks for itself.”

Smith went on to say that Arledge & Associates never contacted him personally during the audit process, which began in June 2022.

“The auditing firm acted improperly, as they never contacted me directly by phone or email during the audit period,” Smith told the Times & Free Press. “Instead, all inquiries were routed through the town attorney and I responded within an hour each time.

“I have documented evidence, which has been shared with my attorney.”

When asked for comment, Sinning said her firm would not be commenting.