The Auditor of Public Accounts released the audits of the Harlan County Sheriff’s Unmined Coal Tax, the Harlan County Sheriff’s Tax Settlement and the Harlan County Sheriff’s Gas Oil Tax Settlement for Harlan County Sheriff Leslie “Smitty” Smith.
According to a press release, Auditor of Public Accounts Mike Harmon states the sheriff’s statements fairly presents the taxes charged, credited and paid for the period Jan. 1, 2015 through July 15, 2015 in conformity with the regulatory basis of accounting.
The release states Kentucky 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 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, said the release.
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.