{"version":"1.0","provider_name":"The News Journal","provider_url":"https:\/\/qa.thenewsjournal.net","title":"Former sheriff gets relatively good audit report &ndash; The News Journal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"QrvJPBm0ef\"><a href=\"https:\/\/qa.thenewsjournal.net\/former-sheriff-gets-relatively-good-audit-report-2\/\">Former sheriff gets relatively good audit report<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/qa.thenewsjournal.net\/former-sheriff-gets-relatively-good-audit-report-2\/embed\/#?secret=QrvJPBm0ef\" width=\"600\" height=\"338\" title=\"&#8220;Former sheriff gets relatively good audit report&#8221; &#8212; The News Journal\" data-secret=\"QrvJPBm0ef\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/qa.thenewsjournal.net\/wp-content\/uploads\/2023\/02\/Whitley-Sheriff-badge.jpg","thumbnail_width":417,"thumbnail_height":464,"description":"Former interim Whitley County Sheriff Danny Moses received a relatively good financial audit of his 2022 financial statement for the sheriff\u2019s fee account, according to Kentucky Auditor Mike Harmon\u2019s Office. State law requires the auditor to annually audit the accounts of each county sheriff. In compliance with this law, the auditor issues two sheriff\u2019s reports each year: one reporting on the audit of the sheriff\u2019s tax account, and the other reporting on the audit of the fee account used to operate the office. 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 the internal control over financial operations and reporting The audit contained only one finding, which was that the former sheriff did not have adequate segregation of duties, according to a release from Harmon\u2019s office. This is a one of the most common audit finding for small governmental offices with a limited number of staff. This is a repeat finding and was included in the prior year audit report, according to the release. The former Whitley County Sheriff\u2019s bookkeeper collected payments from customers, posted transactions to the receipts ledger, wrote checks, posted transactions to the disbursement\u2019s ledger, and prepared monthly and quarterly reports. A lack of oversight could result in undetected misappropriation of assets and inaccurate financial reporting to external agencies, such as the Department for Local Government (DLG). According to the former sheriff, the office had a limited number of employees that prevented an adequate segregation of duties over most accounting functions of the office, the auditor\u2019s release stated. The segregation of duties over various accounting functions, such as opening mail, preparing deposits, recording receipts and disbursements, and preparing monthly reports, or the implementation of compensating controls is essential for providing protection from asset misappropriation and inaccurate financial reporting. Additionally, proper segregation of duties protects employees in the normal course of performing their daily responsibilities. \u201cWe recommend the Whitley County Sheriff\u2019s Office separate the duties involved in receiving cash, preparing deposits, writing checks, posting to ledgers, preparing monthly bank reconciliations, and comparing financial reports to ledgers to separate individuals,\u201d the release noted. \u201cIf this is not feasible due to a limited budget, cross checking procedures should be implemented and documented by the individual performing the procedures.\u201d Moses\u2019 office did not provide a response to the audit finding. The sheriff\u2019s responsibilities include collecting property taxes, providing law enforcement and performing services for the county fiscal court and courts of justice. The sheriff\u2019s office is funded through statutory commissions and fees collected in conjunction with these duties. The audit report can be found on the auditor\u2019s website at https:\/\/auditor.ky.gov\/Auditreports."}