Voice Staff Report
State Auditor Mike Harmon released the audit of McCreary County Sheriff Randy Waters 2019 financial statement. In accordance with state law, the auditor issues two sheriff’s reports each year for each county sheriff. The two reports issued annually are an audit of the sheriff’s tax account and another audit reporting the fee account which is used to operate the office.
The Auditor issued an opinion stating, ‘In our opinion, the financial statement referred to above presents fairly, in all material respects, the receipts, disbursements, and excess fees of the McCreary County Sheriff for the year ended December 31, 2019.’
A repeat finding in the audit of the lack of adequate segregation of duties was also a finding in the 2018 audit. As was noted in the report, this is a result of a limited budget which restricts the number of employees the sheriff can hire or delegate duties to. This was the only finding noted in the auditor’s report.
The sheriff is responsible for collecting property taxes, providing law enforcement, performing services for the county fiscal court and courts of justice. Statutory commissions and fees collected in the service of these duties fund the sheriff’s office.