Audit of Sheriff’s tax settlement released
State Auditor Mike Harmon released the audit of Sheriff Randy Waters settlement for 2020 taxes. Harmon commented “the sheriff’s financial statement fairly presents the taxes charged, credited, and paid for the period May 16, 2020 through April 15, 2021 in conformity with the regulatory basis of accounting.”
The state auditor is required by Kentucky state law to annually audit the accounts of each county sheriff and issue two sheriff’s reports each year. One report is on the audit of the sheriff’s tax account and the other report is on the audit of the fee account used to operate the sheriff’s office.
The only negative comment in the report said the McCreary County Sheriff’s Office did not have adequate segregation of duties. According to the Sheriff, a limited budget places restrictions on the number of employees that can be hired. This is a reoccurring finding in McCreary County due to the budgetary restraints on the office.
After all discounts, credits and delinquent taxes were deducted, Sheriff Waters collected $415,718 for the County; $1,088,098 for Special Taxing Districts; $1,652,513 for the School and $506,782 for the State for 2020.
