Magoffin sheriff cites corrections, manpower shortages in audit responses

FRANKFORT, Ky. (WTVQ) – State Auditor Mike Harmon has released the audit of the financial statement of Magoffin County Sheriff Carson Montgomery (2018MagoffinFES-PR).

The audit includes several comments and in his responses, Montgomery says several have been or are being corrected and that manpower shortages played a role in some of the shortcomings.

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.

While the audit contains a number of comments, it does not suggest any wrong doing.

According to Harmon, auditing standards require the auditor’s letter to communicate whether the financial statement presents fairly the receipts, disbursements, and changes in fund balances.

The sheriff’s financial statement did not follow the recommended formats, but it was fairly presented in conformity with the regulatory basis of accounting, which is an acceptable reporting methodology, Harmon noted. In fact, all 120 sheriffs in the state use the same format.

As part of the audit process, the auditor must comment on noncompliance with laws, regulations, contracts, and grants. The auditor must also comment on material weaknesses involving internal control over financial operations and reporting.