Whitley County Sheriff Colan Harrell has received a clean financial bill of health from the state auditor’s office.
On May 18, Auditor Mike Harmon released the audit of the sheriff’s settlement-2014 taxes noting 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.
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.
“The sheriff’s financial statement fairly presents the taxes charged, credited and paid, for the period, April 16, 2014 through April 15, 2015 in conformity with the regulatory basis of accounting,” Harmon noted in a release.
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.
Harrell’s office collected 2014 taxes of $7,939,862 for the districts, retaining commissions of $328,932 to operate the sheriff’s office. The sheriff distributed 2014 taxes of $7,576,054 to the districts. Refunds of $90 are due to the
sheriff from the taxing districts.
The audit report can be found on the auditor’s website, www.auditor.ky.gov.