, Corbin, KY

October 2, 2013

Sheriff’s department receives good audit


CORBIN — By John L. Ross / Staff Writer

Laurel County Sheriff John Root received his audit of his department’s 2012 financial statement this week.

And everything came out just fine.

According to Kentucky State Auditor Adam Edelen, state law requires him to annually audit the accounts of each county’s sheriff.

“In compliance with this law, the auditor issues two sheriff’s reports each year,” states Edelen’s press release. “One (reports) on the audit of the sheriff’s tax account and the other (reports) on the audit of the fee account used to operate the office.”

This is the second report released under Root’s tenure as sheriff — and both of his audit reports were good.

“We’re very pleased,” Root said. “We want to do the best we can for the community outside and in the administration (of the office).”

Recent changes in auditing standards require Edelen’s letter to communicate whether the financial statement presents fairly the revenues, expenditures and excess fees of the Laurel County sheriff in accordance with generally accepted accounting principles in the United States.

While the report found Root’s financial statement did not follow this format, his statement is fairly presented in conformity with the regulatory basis of accounting, which is an acceptable reporting methodology, according to Edelen’s press release.

The state auditor’s office noted no instances of noncompliance nor matters involving internal control over financial reporting and its operation that were considered to be material weaknesses.

“Of course, we do the best job we can do,” Root said, adding that doesn’t just cover law enforcement duties throughout Laurel County — that includes administrative duties inside the office.

“That’s also important to us,” he said.

All Kentucky sheriffs’ responsibilities include collecting property taxes for their counties, 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.