Former Sheriff Colan Harrell receives clean audit report for tax settlement

Former Whitley County Sheriff Colan Harrell has received a clean financial bill of health following a recent audit of his department’s 2017 tax settlement.

“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,” Kentucky Auditor of Public Accounts Mike Harmon’s office wrote in a press release Wednesday.

“The former sheriff’s financial statement fairly presents the taxes charged, credited and paid for the period April 18, 2017 through April 16, 2018 in conformity with the regulatory basis of accounting.”

The auditor noted that the former sheriff’s settlement is prepared on the regulatory basis, which is the same reporting methodology followed for all 120 sheriff settlements in Kentucky.

The sheriff’s responsibilities include collecting property taxes, providing law enforcement and performing services for the county fiscal court and courts of justice. The Whitley County Sheriff’s office is funded through statutory commissions and fees collected in conjunction with these duties, in addition to contributions from the Whitley County Fiscal Court.

The auditor issues two sheriff’s reports each year: one reporting on the audit of the sheriff’s tax account, and the other report on the audit of the fee account used to operate the office.