Former Sheriff Shelley, former interim Sheriff Moses get clean audit reports

A former Whitley County Sheriff and a former interim Whitley County Sheriff both received clean financial bills of health in audits released Thursday morning by the office of Kentucky Auditor of Public Accounts Mike Harmon.

One audit dealt with former Sheriff Todd Shelley’s financial statement for the period of April 16, 2021, through Nov. 30, 2021.

The other audit dealt with former interim Sheriff Danny Moses’ financial statement for the period of Dec. 1, 2021, through Aug. 31, 2022.

Shelley retired at the end of November 2021, and Moses was appointed as interim sheriff and served in that position until Shelley’s term in office expired on Dec. 31, 2022.

Both financial statements fairly present the taxes charged, credited and paid in conformity with the regulatory basis of accounting, according to the audit’s office.

“The auditor noted no instances of noncompliance. The auditor noted no matters involving internal control over financial reporting and its operation that were considered to be material weaknesses,” news releases from Harmon’s office stated.

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.

Neither audit contains any comments or recommendations by the state auditor’s office.

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.

Shelley’s complete audit report can be viewed by logging onto https://auditor.ky.gov/Auditreports/Whitley/2021WhitleyOSTS-audit.pdf

Moses complete audit report can be viewed by logging onto https://auditor.ky.gov/Auditreports/Whitley/2021WhitleyISTS-audit.pdf