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FRANKFORT, Ky. – State Auditor Mike Harmon today released the audit of the sheriff’s settlement-2013 taxes for Lawrence County Sheriff Garrett Roberts. 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.
Auditing standards require the auditor’s letter to communicate whether the sheriff’s settlement presents fairly the taxes charged, credited and paid in accordance with accounting principles generally accepted in the United States of America.
The sheriff’s settlement is prepared on the regulatory basis, which is described in the auditor’s opinion letter. Regulatory basis reporting for the sheriff’s settlement is an acceptable reporting methodology, and this reporting methodology is followed for all 120 sheriff settlements in Kentucky.
The sheriff’s financial statement fairly presents the taxes charged, credited and paid, for the period, April 16, 2013 through April 15, 2014 in conformity with the regulatory basis of accounting.
As part of the audit process, the auditor must comment on non-compliance with laws, regulations, contracts and grants. The auditor must also comment on material weaknesses involving the internal control over financial operations and reporting.
The audit contains the following comments:
The sheriff’s office lacks adequate segregation of duties.
The sheriff’s office lacks adequate segregation of duties. The bookkeeper collects and deposits tax receipts, records all transactions, prepares the monthly report, and reconciles the bank account. By not segregating these duties, there is an increased risk of misappropriation of assets either by error or fraud. Good internal controls dictate the same employee should not handle, record, and reconcile receipts. If these duties cannot be segregated, the sheriff should perform the following compensating controls to help offset this weakness:
· Recount and make the daily deposits.
· Agree daily tax collection total to the receipts ledger and deposit slip.
· Agree monthly tax reports to receipts ledger and disbursements ledger.
· Review the monthly bank reconciliations.
Sheriff’s response: No response.
The sheriff did not remit interest payments to the school and fee account monthly.
The sheriff did not distribute interest earned on tax collections to the school or the fee account on a monthly basis. The sheriff earned $964 of interest in his 2013 tax account. KRS 134.140(2) requires the sheriff to pay monthly “….that part of the investment earnings for the month which are attributable to the investment of school taxes.” According to KRS 134.140(4), the balance of investment income should be paid to the sheriff’s operating account. The sheriff should distribute the investment earnings at the same time as monthly tax collections. Based on the amount of interest earned, the sheriff owes $525 to the school district and $439 to the fee account. We recommend the sheriff comply with KRS 134.140 by remitting the interest due to the school and fee account on a monthly basis.
Sheriff’s response: No response.
Certificates of delinquency should be promptly turned over to the county clerk.
KRS 134.122(1)(a) states that the sheriff shall file all delinquent tax claims remaining in his possession with the county clerk within three months and fifteen days from the date the taxes were due. The delinquent unmined coal tax transfer was not completed until February 23, 2015; however, collections began in May of 2014. The bookkeeper had concerns with the unmined coal tax collections and the corresponding tax account and postponed disbursing final reports and transferring delinquent tax bills.
The resulting delay put the sheriff’s office in non-compliance with KRS 134.122(1)(a). According to KRS 134.122(1)(d), the non-compliance also holds the sheriff liable on his bond for the aggregate amount of the tax claims not filed with the clerk. It is recommended that the sheriff’s office adhere to KRS 134.122(1)(a) by following the time frame stated for the transfer of delinquent taxes.
Sheriff’s response: No response.
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.
The audit report can be found on the auditor’s website.
This audit was exactly like the 2012 audit above. The sheriff has routinely received the complaints listed because, he says, of the lack of manpower in his offices and the delay in getting information back from the state on coal severance taxes.
LEXINGTON, Ky — Mitch McConnell squared up against Donald Trump for control of the Kentucky delegation that will help pick the Republican presidential nominee, and McConnell won.
The Senate Majority Leader, who hails from Louisville, heads the slate of 25 delegates picked by the Kentucky GOP at its state convention on Saturday. A majority of Kentucky Republicans backed Trump in their March 5 caucus. But party leaders retain control of a majority of the state's delegation, requiring state convention attendees to approve the list of names on an up or down vote.
This proved bad news for Trump. Many Republicans said the slate picked Saturday excluded supporters of the billionaire businessman. If the Republican front-runner doesn't win a majority of state delegates by the July national convention, the Kentucky delegation could vote for someone else. They're only bound to follow caucus-goers' wishes on the convention's first ballot. After that, it could be anyone's game.
The Republican candidates are fighting for delegates in a state by state battle that will shape what could be a contested national convention.
Trump supporters were livid at the party's delegate engineering.
Tim Nolan, a former judge and current chairman of Trump's campaign in
"There's a concerted effort to try to keep Trump from gaining his rightful place as our nominee and he may not be supported by these delegates even if he was our nominee," Nolan said.
Perry Brantley, Trump supporter and state convention delegate from Barren County, didn’t leave the state convention happy – but he didn’t expect to. Party insiders engineered the delegate-selection
“It smells," he said. “It might be the way the party has it, but it doesn’t pass the smell test.”
The Kentucky Republican Party has yet to release its list of delegates, only
Many in Northern Kentucky also felt excluded. None of the 25 delegates are from Northern Kentucky, but some of the alternate delegates are.
"They're McConnell people," said Pat O'Reagan, a Boone County Republican.
The committee to nominate the slate included longtime McConnell aide Terry Carmack and former Republican Party of Kentucky Chairman Steve Robertson.
"Just by looking at that kind gives the impression that there are already backdoor deals being made," said Phyllis Sparks, an alternate delegate from Boone County.
This contrasts with McConnell's speech before the convention, where he assured everyone nothing was being decided behind closed doors.
“I’m amused by the suggestion there’s a group to deliver the nomination,” McConnell said. “If there was such a group, I would be a part of it.”
Many of the delegates, when asked by The Enquirer on Saturday, wouldn't say who they would support in a contested convention. The 25 picked at the convention will join the 18 already selected in the six congressional district conventions and three delegates who
Representatives for Trump, Cruz and Kasich were at the Lexington Convention Center on Saturday speaking with delegates. Those from the Cruz and Kasich campaigns praised the delegate list. Kasich's Kentucky director Joel Adams said he didn't hear any Trump supporters among those chosen.
"For the most part, everybody in there is focused on 'How do we beat Hillary Clinton?'," Adams said. "And I think that serves the message the Kasich campaign is putting out right now."
Kasich wouldn't likely get the support of Kentucky Auditor Mike Harmon, one of the delegates. The top two candidates are most likely to get his vote. He said he personally supports Cruz.
"I think whoever wins needs to be the first or second number of delegates," Harmon said. "I'm not going to say I would completely eliminate that. Just for the sanity of the party, I think it's important we nominate somebody that has a majority share of the delegates."
Gov. Matt Bevin is one of the delegates and wouldn't commit.
Bevin, in his speech, warned the crowd not to give in to flashiness and that “all that glitters is not gold.” Instead, he urged delegates to support a candidate who has shown consistency.
After his speech, he wouldn’t tell the press who he’d vote for in a contested convention. He denied that his speech about consistency was a subtle warning against Trump.
“I was making no (endorsement) one way or another,” Bevin said backstage. “I was encouraging people to do their homework, to not be titillated by one way or the other.”
The different factions – establishment, tea party, Donald Trump supporters, Ted Cruz supporters – of the Republican Party were present Saturday.
Donald Trump won the Kentucky’s March 5 GOP caucus, getting 36
"It's blood sport," said Steve Frank, a Covington City commissioner and delegate from Kenton County. "It's a boxing match. It's a football game. I can tell you this, the game won't be over after today. This is just a continuation of a fight that's been brewing for the last six years."
By Scott Wartman and Jeremy Fugleberg
The Kentucky Enquirer
Kentucky Press News Service
FRANKFORT – Finance and Administration Secretary William M. Landrum III Thursday announced the appointment of Kenneth F. Bohac as the Finance Cabinet’s Inspector General, effective May 2. Bohac has a 21-year
The appointment follows the recent announcement by Gov. Matt Bevin that his administration would undertake a broad investigation into evidence and allegations of widespread public corruption in Kentucky’s executive branch. According to the Louisville Courier-Journal, Bevin read a public statement in which he alleged the Steve Beshear administration had pressured
“I am extremely pleased that Ken Bohac has
In discussing his appointment, Bohac said in a statement, “It is with great honor that I assume the
Prior to joining the U.S. Marshals Service, Bohac worked as an accountant and financial systems analyst for several private companies. Bohac was born in Chicago, and received his B.A. in Accounting from Western Illinois University in 1977, and an MBA from Lewis University in 1988.
Post offices across the country have reduced First
According to United States Post Office Corp Communications spokesperson Susan W. Wright, located in Lexington, Kentucky, this price reduction is the first one to occur in nearly 100 years.
“The price rollback was mandated by the Postal Regulatory Commission. It is estimated this price change will have a $2 billion negative impact on the Postal Service revenue,” she said.
“It has been 97 years since the price of a stamp was reduced.
According to a press release issued by the USPS in Washington, D.C., the price reduction was effective on April 10.
“The PRC granted an exigent surcharge beginning in January 2014 on mailing products and services totaling $4.6 billion to recover for the massive volume and revenue losses resulting from the Great
“The PRC is required to
The press release also stated that the USPS does not receive tax dollars “for operating expenses and relies on the sale of postage, products and services to fund its operations.”
The new First Class Mail prices are now:
• Letter (1 ounce): 47 cents (was 49 cents before April 10);
• Letters additional ounces: 21 cents (was 22 cents);
• Letters to all international destinations: $1.15 (was $1.20);
• Postcards: 34 cents (was 35 cents)
By DEBBIE BATTEIGER
Murray Ledger & Times