Beech Tree News Network

FRANKFORT,  Ky.  – State  Auditor  Mike  Harmon today  released  the  audit  of  the  sheriff’s  settlement  2015 taxes for Butler County Sheriff  Scottie Ward. 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 settlement is prepared on the regulatory basis, which is described in the auditor’s opinion letter.  Regulatory basis reporting for the sheriff’s settlement is an acceptable reporting methodology, and this reporting methodology is followed for all 120 sheriff settlements in Kentucky.
The  sheriff’s  financial  statement  fairly  presents  the  taxes  charged,  credited  and  paid  for  the period, April  16,  2015 through  April  15,  2016  in  conformity  with  the  regulatory  basis  of  accounting.
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.
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

The Auditor of Public Accounts ensures that public resources are protected, accurately valued, properly accounted for, and effectively employed to raise the quality of life of Kentuckians. Call 1-800-KY-ALERT or visit our website to report suspected waste and abuse.