Logan County Sheriff Wallace Whittaker

Logan County Sheriff Wallace Whittaker

The 2016 audit of the Logan County Sheriff's Department was discussed at the Tuesday, Feb. 27 fiscal court meeting. Magistrates unanimously acknowledged the audit.

State law requires an annual audit of 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.

Sheriff Wallace Whittaker approached the podium Tuesday to answer any questions magistrates had for him concerning his department's annual audit. They had none.

"There were no discrepancies and no write-ups given," said Whittaker. "We have always had a clean audit. The girls work very hard."

Magistrate Dickie Carter told the sheriff, "You are doing a good job."

Auditing standards require the auditor's letter to communicate whether the financial statement presents fairly the receipts, disbursements, and excess fees of the Logan County Sheriff in accordance with accounting principles generally accepted in the United States of America.

The sheriff's financial statement did not follow this format. However, the sheriff's financial statement is fairly presented in conformity with the regulatory basis of accounting, which is an acceptable reporting methodology. This reporting methodology is followed for all 120 sheriff audits 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.

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 sheriff's audit can be viewed in its entirety on State Auditor Mike Harmon's website at auditor.ky.gov/auditreports

Logan County Sheriff Wallace Whittaker