Moses gets clean audit of 2022 tax account settlement

Former interim Whitley County Sheriff Danny Moses received a clean audit regarding his 2022 tax account settlement, according to Kentucky Auditor of Public Accounts Mike Harmon’s office.

“The former sheriff’s financial statement fairly presents the taxes charged, credited and paid for the period September 1, 2022, through December 31, 2022, in conformity with the regulator basis of account,” Harmon’s office wrote in a recent release. “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.”

Moses was appointed as interim sheriff on Dec. 1, 2021, and served in that position through Dec. 31, 2022. Current Sheriff Bill Elliotte took office on Jan. 1, 2023.

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 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.

Harmon’s office released audit findings late last month in regards to Moses’ 2022 financial statement for the sheriff’s fee account.

The fee account audit contained only one finding, which was that the former sheriff did not have adequate segregation of duties, according to a different 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.

“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 prior release noted.