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                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: THURSDAY, February 20, 1992                   TAG: 9202200273
SECTION: CURRENT                    PAGE: NRV-1   EDITION: NEW RIVER VALLEY 
SOURCE: GREG EDWARDS
DATELINE: PEARISBURG                                LENGTH: Short

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STATE LOOKING INTO GILES' MISSING CASH

State police are investigating the disappearance of a small amount of cash from the Giles County Treasurer's Office, an investigator confirmed Wednesday.

The cash turned up missing during the transition from former Treasurer Irene O'Dell to new Treasurer Rick Cook at the first of the year, according to A.E. Crane, assistant special agent in charge of the Wytheville office of the Bureau of Criminal Investigation.

Cook said Wednesday he didn't want to talk about anything that might jeopardize the investigation.

"But I do want to make it clear," he said, "that this money was missing prior to me and my staff taking office."

Former Treasurer O'Dell said Wednesday she was checked out by the auditor about noon Dec. 31, left her office key on the desk and never returned.

"We had a very thorough and complete audit, with no questions," O'Dell said when asked about the investigation. "And I signed papers to that effect. All monies were accounted for."

Paul Lee, an auditor with Robinson Farmer Cox Associates in Radford, confirmed O'Dell's statement.

He said Cook wasn't present when he checked O'Dell out. He said he checked the new treasurer in on Jan. 2.

Auditors, who customarily are involved when a county office changes hands, discovered the missing money, Crane said.

The amount of missing money is small, but is enough to constitute a felony if it were stolen.

Police are interviewing past and present employees of the office and anyone who had access to the office, Crane said.

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