A county assessor who resigned in June after being charged with felony theft was sworn in again as assessor Sunday.
Sheila McCutcheon, a Republican, was re-elected as Newton County assessor Nov. 8.
McCutcheon had filed for re-election before resigning. She ran unopposed for the job, which she had held since 1997.
Sheila McCutcheon, 59, and Deputy Assessor Desiray McCutcheon, 35, both of Vendor, were arrested June 17 by the Arkansas State Police after a state audit revealed that $11,504 worth of personal items were purchased with county credit cards from 2010 through 2015, according to charges filed in Newton County Circuit Court.
Sheila McCutcheon's trial is scheduled for Feb. 10. Desiray McCutcheon's trial is set for Feb. 14. Desiray is Sheila's daughter-in-law.
Under Arkansas Code Annotated 21-12-302, a county officer who is convicted of a felony shall be ousted from office.
George Stone, attorney for both women, said Sheila McCutcheon wrote a check for about $10,000 to repay the county but that she had been making payments over the years as she used the county's credit card and occasionally purchased personal items with it.
"She has been making payments on the bills," Stone said. "She thought she was caught up. She's paid back a lot more than was in dispute. ... So the county made out like a bandit."
Vickie Bartholomew, the Newton County treasurer, said Sheila McCutcheon wrote a check to the county in June for $10,458.
According to charges filed in circuit court, "Bank records were also obtained showing both the defendant and co-defendant made personal payments to the credit card accounts."
Stone said Tuesday that he didn't have a total amount for the payments the women had made to the account over the years.
"We haven't gotten down to the last nickel and dime yet, which basically we are required to do as a defense," Stone said.
Some of the "personal items," including Christmas decorations, were for the county courthouse in Jasper, Stone said. He said those decorations were on display in the courthouse last month.
"The auditors came in and anything that could be used in the house, for her own use, was counted as for her own use," Stone said. "So the figure is fuzzy. The $11,000 figure is not correct."
Stone said Desiray McCutcheon hasn't returned to her previous job as deputy assessor.
Sheila McCutcheon was deputy assessor from 1993 through 1996 before being elected assessor for the first time.
According to charges filed by Prosecuting Attorney David Ethredge of Mountain Home, the audit examined purchases by the assessor's office that included several personal items, including groceries, on the county's credit cards. In December 2015, the state police were called in to investigate.
On May 19, the women were interviewed and admitted using the credit cards to purchase personal items, according to the charges.
The purchases involved use of Wal-Mart credit cards that were meant for the assessor's office supplies, according to a probable-cause affidavit from Ted Jones, a state police agent.
"Following the interviews, Sheila McCutcheon provided auditors with receipts and personal payment records," according to the affidavit. "Arkansas Division of Legislative Audit examined the provided documents and determined a total of $11,504 in unauthorized charges to the Newton County assessor's credit cards from 2010 through 2015."
According to Arkansas Legislative Audit, $7,483 in personal purchases were identified by McCutcheon and $4,021 in personal purchases were identified by audit staff based on interviews with county officials.
"Both the assessor and deputy assessor stated to audit staff and law enforcement officials that they improperly charged personal items to the county's credit card," according to the audit report signed by Marti Steel, deputy legislative auditor.
Stone said McCutcheon resigned under pressure.
"The Newton County Quorum Court was meeting that night to appoint another person [to fill the remainder of McCutcheon's term]," Stone said. "She stepped down for the good of the county, and then she got re-elected.
"I'm ready to go to trial," Stone said. "I really don't think she should have been charged with it. She was paying it off as she went along."
Metro on 01/04/2017