Whitley County Sheriff gets clean financial bill of health

Whitley County Sheriff Bill Elliotte received a clean audit regarding his 2022 tax account settlement, according to Kentucky Auditor of Public Accounts Allison Ball’s office.

“The sheriff’s financial statement fairly presents the taxes charged, credited and paid, for the period, January 1, 2023, through August 31, 2023, in conformity with the regulatory basis of account,” Ball’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.”

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.

Between January 1, 2023, and August 31, 2023, the sheriff’s office collected $214,488 in county taxes, $455,763 in taxes for special taxing districts, $734,593 in school taxes, and $179,750 in state taxes, according to the audit.