Luallen Releases Audit of See the audit report for Full Details |
Crit Luallen |
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(Frankfort - May 18, 2010)
State Auditor Crit Luallen today released the audit of the Sheriff’s Settlement - 2008 Taxes for Daviess County Sheriff, Keith Cain, for the period May 16, 2008 through May 15, 2009. 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 audit found that the Sheriff’s financial statement fairly presents the taxes charged, credited and paid, for the period May 16, 2008 through May 15, 2009, in conformity with the modified cash basis of accounting. As part of the audit process, the Auditor must comment on non-compliance with laws, regulations, contracts and grants. The Auditor must also comment on material weaknesses involving the internal control over financial operations and reporting. The audit contains the following comment: the Sheriff’s office lacks adequate segregation of duties. This occurs when only one person has control over various elements of a single account, e.g., deposits and payments. The report recognizes that due to the diversity of operations, small size, and budget restrictions, the Sheriff has limited options for establishing a segregation of duties. However, the audit provides the Sheriff with specific recommendations for improvement of procedures. The Daviess County Sheriff, Keith Cain, responded, “The Sheriff’s Department recognizes the difficulty segregating duties in a small department with limited resources. As a result of the 2007 tax audit, which was completed near the end of the 2008 tax year, changes were implemented to improve the segregation of duties. These changes are reflected in the 2009 tax year. Daily cash counts are initialed by the counting clerk and the second count is also initialed. The Sheriff already routinely signs the monthly tax reports and corresponding checks to the taxing districts.” 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. |
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