Work progressing on new turf fields for CHS baseball and softball teams

The recent updates to Corbin High School’s football stadium has grabbed many headlines in recent months, but the school’s baseball and softball facilities are also undergoing major renovations, including all-new turf playing surfaces that will be in place for the upcoming 2024 season. (more…)

Whitley County Clerk gets clean audit report

Whitley County Clerk Carolyn Willis has received a clean financial bill of health, according to a recently released audit by Kentucky Auditor of Public Accounts Mike Harmon’s office into her 2022 financial statement for the clerk’s fee account.

“The auditor noted no instances of non-compliance. The auditor also noted no matters involving internal control over financial reporting and its operation that were consider material weaknesses,” according to a release by Harmon’s office.

The county clerk’s responsibilities include collecting certain taxes, issuing licenses, maintaining county records and providing other services. The clerk’s office is funded through statutory fees collected in conjunction with these duties.

Willis’ office collected a total of $10,640,462 in licenses and taxes in 2022, including: $4,339,325 in motor vehicle usage tax, $4,125,654 in tangible personal property tax and $1,222,172 in motor vehicle licenses and transfer, according to the audit.

The office also collected $13,928 in notary fees, $13,440 in marriage license fees, $131,142 in deed transfer tax, $569,027 in delinquent taxes, $108,322 in title lien statements, and $76,049 in real estate mortgages, the audit stated.

The audit report can be found on the auditor’s website at https://auditor.ky.gov/Auditreports.

State law requires the auditor to conduct annual audits of county clerks and sheriffs.

15 people indicted by information in Whitley Circuit Court

A total of 15 people were recently indicted by information in Whitley Circuit Court on mostly drug-related charges, according to a News Journal review of court records.

Former sheriff gets relatively good audit report

Former interim Whitley County Sheriff Danny Moses received a relatively good financial audit of his 2022 financial statement for the sheriff’s fee account, according to Kentucky Auditor Mike Harmon’s 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’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.

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’s 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’s bookkeeper collected payments from customers, posted transactions to the receipts ledger, wrote checks, posted transactions to the disbursement’s 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’s 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.

“We recommend the Whitley County Sheriff’s 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,” the release noted.

“If this is not feasible due to a limited budget, cross checking procedures should be implemented and documented by the individual performing the procedures.”

Moses’ office did not provide a response to the audit finding.

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 audit report can be found on the auditor’s website at https://auditor.ky.gov/Auditreports.

Former sheriff gets relatively good audit report

Former interim Whitley County Sheriff Danny Moses received a relatively good financial audit of his 2022 financial statement for the sheriff’s fee account, according to Kentucky Auditor Mike Harmon’s 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’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.

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’s 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’s bookkeeper collected payments from customers, posted transactions to the receipts ledger, wrote checks, posted transactions to the disbursement’s 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’s 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.

“We recommend the Whitley County Sheriff’s 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,” the release noted.

“If this is not feasible due to a limited budget, cross checking procedures should be implemented and documented by the individual performing the procedures.”

Moses’ office did not provide a response to the audit finding.

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 audit report can be found on the auditor’s website at https://auditor.ky.gov/Auditreports.

Whitley County Grand Jury hands down six drug-related indictments

A Whitley County grand jury indicted a London man Monday morning for allegedly fleeing from police in a vehicle while he was in possession of a drug in late August.

Former Laurel County deputy, wife indicted on multiple theft charges

A former Laurel County sheriff’s deputy and his wife have been indicted by a Laurel County grand jury on multiple theft-related charges.

Millstone Community Theatre Guild put on a fun, unique show

While seemingly everyone else from Corbin was either watching or listening to the Corbin vs. Boyle County football game on Friday night, which had a disappointing outcome, my wonderful wife, Cecelia, and I did something a little different.

Mark White is Editor of The News Journal.

We checked out the Millstone Community Theatre Guild’s performance of “Dinner at Eight, Dead by Nine,” which was held over at Grace on the Hill. A second performance was held Saturday in London.

It was a dinner theater performance of a play set during a dinner theater performance. There was a lot of talking directly to the audience and interaction with the audience. It was an entertaining way to spend the evening.

I had seen a dress rehearsal of the play when Whitley County High School’s Colonel Players performed it in 2019, and it was pretty good then too, but I didn’t remember the ending.

Both Friday night’s performance and the 2019 performance were directed by my friend, David Sweet, who was the longtime drama teacher at Whitley County High School before he retired in 2022.

I had the chance to speak to David Friday night before dinner started. From the sounds of it, this will probably be the last play that he directs as he and his wife, Lisa, will be making a long planned move to Tennessee next year.

I wish them both luck.

He is going out on a high note.

David said that he plans to focus more on writing during his retirement, and I suspect we will see some from first rate plays from him in the years to come.

Many people may not realize this, but many years ago David had my job here at the News Journal before he went to work over at the Whitley County school district first doing public relations and then teaching.

He is a talented guy, who will be missed by those of us locally.

Before Friday night, I had heard of the Millstone Community Theatre Guild, which is a new community theater group that began performing this year, but I hadn’t seen any performances by the group until now.

If the rest of their performances on par with “Dinner by Eight, Dead by Nine,” then I would have to give them high marks.

Millstone will wrap up its season with performances on Dec. 8 and Dec. 9 of “The Best Christmas Pageant Ever,” which will be directed by Liz Michael and Lydia Hughes.

The play will be held at 5:30 p.m. on Dec. 8, and 1 p.m. on Dec. 9 at the Laurel County Public Library.

This is another play that I caught part of when the Whitley County Colonel Players performed it back in 2017, and it was pretty entertaining.

I hope the Millstone Community Theatre Guild sticks with it and has more performances next year.

Millstone was recently announced as one of 14 finalists for the Invest 606 Accelerator and Pitch Contest, and Millstone has a chance to win a $15,000 grand prize.

Invest 606 is founded and led by Dr. Geoff Marietta with the mission to catalyze business growth in Eastern Kentucky by connecting entrepreneurs with the resources they need to succeed today and grow tomorrow. Marietta is the Chief Impact Officer at the Foundation for Appalachian Kentucky, which counts Invest 606 as one of its impact investment initiatives.

Good luck to the Millstone in the Invest 606 contest as well as to my friends Jennifer Baker and Amy Gray, who are also finalists with their business, Jennielyn Boutique in Williamsburg.

Thankful for second chances: Local woman credits young nephew for saving her from drug addiction

Toddler helps police find wanted Whitley County woman. That was a headline that appeared in the March 1, 2023 edition of the News Journal.  Now, nearly nine months later, that same Whitley County woman is thanking her nephew for his honesty and bravery. She says that without it, she might still be struggling with addiction, or worse. (more…)

Hurdling penalty in high school football might need to be re-evaluated

Anyone who saw or heard last Friday’s regional final contest between the Corbin Redhounds and Boyle County Rebels was treated to a game for the ages. (more…)