An audit of the Magoffin County Sheriff's Department found a major deficit.
The findings say former Sheriff Randall Bob Jordan should repay more than 57 thousand dollars.
The audit says the deficit accumulated over several years because of disallowed expenditures such as bank overdrafts and late fees.
Jordan, a democrat, lost his re-election bid in November 2010.
He sued soon after, alleging vote buying in the contest. However, a judge dismissed the suit.