Whitley County Sheriff Todd Shelley got a clean financial bill of health in a recent audit by Kentucky Auditor Mike Harmon’s Office regarding the 2018 taxes.
“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,” a news release from Harmon’s office stated.
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 financial statement fairly presents the taxes charged, credited and paid for the period Jan. 1, 2019 through April 15, 2019 in conformity with the regulatory basis of accounting.
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 audit report can be found on the auditor’s website.