County officials have declined to comment on the details of the ongoing investigation.
A spokesperson for the NC Attorney General's Office confirms the Special Prosecutions Unit is reviewing a case involving a former Durham County Sheriff's Office officer.
The ABC11 I-Team has learned the department recently conducted an internal audit of its financial procedures.
This is not the first time the department's finances have raised concerns. Kim Perkins, a former Durham County sheriff's employee, pleaded guilty to embezzlement in 2007.
Perkins was accused of stealing more than $113,000.
The incident prompted the department to conduct an internal audit in 2007 followed by another financial review this year.