Kay Frances Thorn, former Chief Tax Deputy for the Taylor County Sheriff’s Department, entered a plea of guilty in Taylor County Circuit Court Thursday for felony embezzlement.

The plea is a part of a plea agreement between the Sate of West Virginia and Thorn.

In the agreement, Thorn agrees to plead guilty, in exchange, the State will recommend probation pending a favorable pre-sentence investigation.

Thorn was indicted by the Taylor County Grand Jury during the September session, and arraigned on September 16, 2009. At that arraignment, Thorn had no legal representation and Attorney Allison Iapaluci was appointed to represent her. Both Taylor County Prosecuting Attorney John L. Bord, and Taylor County Circuit Court Judge Alan D. Moats removed themselves from the case citing Thorn’s 33 years of employment at the Taylor County Courthouse.

Barbour County Prosecuting Attorney Lynn E. Phillips represented the State Thursday as the matter was presented before Randolph County Circuit Court Judge John L. Henning.

A forensic audit of courthouse records was completed by the West Virginia State Auditor’s Office. According to the audit, the Sheriff’s Tax office has a total shortage of $114,068.75. The audit further stated that a significant amount of deposits in transit for the tax account and the home confinement account accumulated over the period of the audit procedures were not deposited into the bank.

Judge Henning informed thorn of her rights to a jury trial and determined through questioning of both Thorn and her attorney, that she understood those rights and still wished to enter the guilty plea. Judge Henning also informed Thorn that the maximum penitentiary sentence for felony embezzlement is one to ten years.

Judge Henning asked Thorn if she had any inclination as to what the impending sentence would be, to which she replied that she does not.

Judge Henning informed both Thorn and the Court that there could be no valid speculation of what the sentence will be. He further informed Thorn that a favorable pre-sentence investigation can only be determined by Prosecutor Phillips.

Judge Henning asked Prosecutor Phillips what evidence he had that could be used to prove Thorn’s guilt. Phillips cited the forensic audit showing the $1145,068.75 in missing funds and a confession given by Thorn.

Judge Henning asked Thorn what she did that made her guilty?

“I took the money to gamble, sir,” Thorn stated.

“How did you get the money,” asked Judge Henning?

“The cash would be less in the deposit than what was taken in sir,” Thorn replied.

According to Thorn, she started taking the funds after August of 2004 and continued until March of 2009. She stated that she gambled the money in video lottery machines.

“Are you telling me that this entire $114,068.75 was lost in lottery machines?

“Absolutely sir,” Thorn replied.

Judge Henning accepted Thorn’s plea of guilty to felony embezzlement, ordered a pre-sentence investigation, continued her $1,000 personal recognizance bond, and stated that a date for sentencing will be determined later.

Thorn’s firing and subsequent trial has prompted the Taylor County Commission to adopt new policies and security measures to ensure that this does not happen again.

The policies, outlined shortly after Thorn’s termination in April include security cameras in the tax office; two tax deputies are to prepare and sign the deposit, and those deputies must be bonded. In addition, a copy of all daily deposit slips are to be made available to the Commission at their bi-monthly meetings; anyone who takes money to the bank must be bonded; the chief tax deputy must have a bond of $100,000; all other deputies must have a bond of $50,000; there will be no overtime without prior approval of the Taylor County Commission; there will be no “comp time” unless prior approval is given by an elected official, and must be given time off during the pay period, or, recommended that any extra hours worked must be paid at the time of service; and, the Commission must give prior approval for any expenditure above budgeted amounts in all separate line items of the elected officials’ budget.