Audit finds no evidence of payroll misuse by Tallulah Falls police chief, recommends policy changes

TALLULAH FALLS, Ga. — An independent audit of the Tallulah Falls Police Department found that Police Chief Tonya Elrod did not improperly use town payroll to compensate officers working private security jobs. However, the audit did recommend several policy changes and administrative improvements following a review of departmental practices.

The audit was completed by attorney G. Grant Greenwood of Adams, Hemingway, Wilson & Rutledge, LLC, a Macon law firm. The investigation was commissioned after complaints were raised regarding off-duty security work, officer compensation, use of town equipment and other departmental practices. The Tallulah Falls Town Council reviewed the report during an executive session June 2 but took no formal action.

Following that meeting, Mayor Mike Early told Now Georgia the audit findings were “eye-opening” and would lead to policy changes.

“It was eye-opening, and so we see that there are some shortcomings that weren’t part of our policy,” Early said. “So we’re going to address getting some of those policy changes made.”

The report examined allegations involving Elrod and other members of the department, including concerns that officers may have been compensated by both the town and T&T, a private security company headquartered in Atlanta, for work performed during the same periods.

After reviewing payroll records, timesheets, GPS data and interviews, Greenwood concluded there was no evidence that Elrod improperly charged the town for work that should have been paid by the private employer based on current town policy.

“The undersigned does not believe that Chief Elrod has had the Town pay for work that should properly be paid by T&T or vice versa,” the report states.

Off-duty employment stands as the crux of the issue

While the audit found no evidence of payroll misuse, Greenwood recommended several changes, including revising the town’s policy governing off-duty employment to clearly distinguish when officers are working for private employers and when they are acting in their official capacity for the town.

Among Greenwood’s recommendations were a review of General Order 5.05, which governs secondary employment; reminding officers that department vehicles should not be used for personal errands inconsistent with town policy; correcting Officer Chris Sullivan’s time records and paying any overtime owed for work performed on Nov. 16, 2025; and counseling both Elrod and Sullivan regarding professional conduct in their workplace interactions. Greenwood also suggested the town consider using a counselor to improve the professional working relationship between the two officers.

According to the report, General Order 5.05 allows officers to use town-issued vehicles, uniforms and equipment while performing approved off-duty work, creating situations that can make it difficult to distinguish between official duties and private employment.

Greenwood wrote that the policy makes it “very easy to see how an employee … could be performing a secondary or extra-duty employment and be viewed as being on-the-clock for Tallulah Falls (or vice versa).”

The audit also reviewed concerns regarding police equipment inventories. While Greenwood did not conclude that inventory policies had been violated, he recommended implementing sign-out procedures and conducting periodic inventories to improve accountability.

The report further noted that Sullivan worked on Nov. 16, 2025, including issuing a citation, but later signed a timesheet indicating he had not worked that day. Greenwood recommended correcting the record and compensating Sullivan for the time worked, including any overtime due.

Findings raised concerns

While the report did not conclude that any illegal conduct occurred, Early said some of the findings raised concerns.

“There were some ways that could, while it might not have been done illegally, there were things, there were abuses that look like they took place,” Early told Now Georgia after the June 2 meeting.

Early said the town intends to develop policy revisions based on the audit’s recommendations.

“I assume, most likely we’ll talk about some of the policy changes we want to see,” he said.

However, Early said he first wanted to discuss potential changes with Elrod before presenting them publicly.

“I really want to have an opportunity to talk to the chief about some of them ahead of time, so that she has an idea of what’s going on,” Early said. “I don’t want to blindside her in a public meeting.”

The Tallulah Falls Town Council is expected to discuss Greenwood’s findings and potential policy changes further during its next regularly scheduled meeting on June 11.

This article has been updated to reflect the audit findings. The city will weigh in on the audit at the meeting on June 11.