WILLIAMSBURG — For the second time in as many months, State Auditor Mike Harmon has released an audit for the Whitley County Sheriff’s Office’s 2021 financial statements.
In September, the state released a report covering the period Jan. 1 to Nov. 30 under former Sheriff Todd Shelley, who resigned last fall.
The latest report, released on Tuesday, covers the month of December 2021 under current Sheriff Danny Moses, who was nominated to replace Shelley and chose not to run for a full term.
As with Shelley’s financial statements, the audit team found that Moses’ office “lacks adequate segregation of duties”.
State auditors argue that a “lack of oversight could lead to undetected misappropriation of assets and inaccurate financial reporting to external agencies such as the Department of Local Government (DLG)”. They recommend “cross-checking procedures” when limited budgets prohibit true segregation of duties among multiple employees.
Moses did not provide a response for inclusion in the latest audit report.
Auditors reported a second finding that the fourth quarter financial statements were not accurate – requiring revenue to be adjusted by $11,652 and disbursements by $1,408.
Sheriff Moses’ response noted that the issue was due to filings made after the final settlement was presented to the Whitley County Tax Court.
“The financial statement must be submitted to the tax court on the second Friday of the month, for the tax court meeting,” Moses said. “We had not received the School Tax Commission by that date. Once received, the money was deposited in the bank account, but it was not included in the financial statement. »
For the month of December 2021, according to the audit, the sheriff’s office collected $202,078 and disbursed $89,488.
The sheriff’s responsibilities include collecting property taxes, enforcing the law, and providing services for the county tax court and the courts. The sheriff’s office is funded by statutory commissions and fees collected in connection with these functions.
The audit report can be viewed on the auditor’s website at auditor.ky.gov.