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A state audit revealed the Spencer County Sheriff’s Office fairly represented the county’s tax system, although some internal-control issues exist within the agency.
The latest financial audit –– which covered a period from May 2007 to May 2008 –– found the office lacks “adequate segregation of duties,” according to a report from State Auditor Crit Luallen.
Auditors found the sheriff’s bookkeeper is solely responsible for handling, recording and reconciling the office’s receipts and reimbursements. Good internal controls dictate these duties be handled by more than one employee to prevent potential fraud, the audit recommended.
“Our auditors take into consideration that government offices often have a small number of staff and make recommendations that are practical and feasible. It should take very little additional time to implement the controls that auditors recommended but significantly increase the security of the tax dollars,” said Cindy James, assistant auditor of public accounts.
The Sheriff’s Office 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. State auditors issue at least two sheriff’’s reports each year.
The full audit can be accessed at www.auditor.ky.gov.