State Auditor Mike Harmon recently released the audit for the 2017 gas and oil tax settlement for Harlan County Sheriff Leslie “Smitty” Smith.

According to the press release, the sheriff’s financial statement met all requirements and guidelines for the period of May 16, 2017, through May 15, 2018, in conformity with the regulatory basis of accounting.

As part of the audit process, the auditor must comment on noncompliance with laws, regulations, contracts and grants. The auditor must also comment on material weaknesses involving the internal control over financial operations and reporting, as stated in the press release.

The auditor noted no instances of noncompliance or matters involving internal control over financial reporting and its operation that were considered to be material weaknesses.

Harmon also released the audit for the 2016 unmined coal taxes for the sheriff.

According to the press release, the sheriff’s financial statement met all requirements and guidelines for the period of August 16, 2016 through October 16, 2017, in conformity with the regulatory basis of accounting.

The audit for the 2017 unmined coal taxes for the sheriff was released as well.

The sheriff’s financial statement met all requirements and guidelines for the period of October 17, 2017 through August 15, 2018, in conformity with the regulatory basis of accounting.

On both the 2016 and the 2017 unmined coal taxes for the sheriff, Harmon noted no instances of noncompliance or matters involving internal control over financial reporting and its operation that were considered to be material weaknesses.

In compliance with the 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 press release states that 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.