The Trigg County Sheriff’s Office received a clean audit of its 2022 financial statement, according to a release from State Auditor Mike Harmon.
Harmon said he found no instances of noncompliance and added no matters involving internal control over financial reporting and its operation were considered to be material weaknesses.
State law requires the auditor to annually audit the accounts of each county sheriff and issue 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.
Harmon said auditing standards require the auditor’s letter to communicate whether the financial statement presents fairly the receipts, disbursements, and excess fees of the sheriff in accordance with generally accepted accounting principles. Harmon said the sheriff’s financial statement did not follow this format but was fairly presented in conformity with the regulatory basis of accounting, which is an acceptable reporting methodology.
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.
