Sheriff’s audit released
Published 4:34 pm Monday, December 25, 2017
State Auditor Mike Harmon released the audit of the sheriff’s settlement 2016 taxes for Harlan County Sheriff Leslie Smith on Wednesday.
State law requires the auditor to annually audit the accounts of each county sheriff. In compliance with this law, the auditor issues two sheriff’s reports each year: one reporting on the audit of the sheriff’s tax account, and the other reporting on the audit of the fee account used to operate the office. Auditing standards require the auditor’s letter to communicate whether the sheriff’s settlement presents fairly the taxes charged, credited, and paid in accordance with accounting principles generally accepted in the United States of America.
The sheriff’s settlement is prepared on the regulatory basis, which is described in the auditor’s opinion letter. Regulatory basis reporting for the sheriff’s settlement is an acceptable reporting methodology, and this reporting methodology is followed for all 120 sheriff settlements in Kentucky.
The sheriff’s financial statement fairly presents the taxes charged, credited and paid for the period April 16, 2016 through April 17, 2017 in conformity with the regulatory basis of accounting.
The auditor noted no instances of noncompliance. The auditor also noted no matters involving internal control over financial reporting and its operation that were considered to be material weaknesses.
The sheriff’s responsibilities include collecting property taxes, providing law enforcement and performing services for the county fiscal court and courts of justice.
The sheriff’s office is funded through statutory commissions and fees collected in conjunction with these duties.
The full audit can be found at https://auditor.ky.gov/auditreports/Pages/LocalGovernmentAuditsReleased.aspx