State Auditor Mark Harmon released the audit of the 2021 financial statement of Crittenden County Sheriff Wayne Agent Thursday that included two findings.
The auditor said in a release the Crittenden County Sheriff’s Office failed to submit an annual settlement to the fiscal court for approval by March 15, as required by Kentucky statute. The bookkeeper reportedly told the auditor this was due to some confusion with this being the first year that the sheriff’s office operated as a fee-pooling office. The office submits a monthly report to the treasurer along with excess fees for the month. The audit report said the sheriff was not aware that he needed to have a settlement approved by the fiscal court as well.
Harmon’s office recommended the Crittenden County Sheriff ensure that his annual settlement is prepared and submitted to the fiscal court in accordance with the Kentucky Revised Statute.
In response to the finding, Sheriff Agent said this was an oversight on their part because they turn over everything to the Fiscal Court at the beginning of every month and fee pooling was new to the sheriff’s office.
The auditor also found that the Crittenden County Sheriff’s Office does not have adequate segregation of duties over the drug fund (equipment account), The sheriff reportedly handles every aspect of the drug fund himself that includes making deposits, reconciliations, keeping ledgers, and making purchases. According to the sheriff, this condition is caused by the diversity of operations with a limited number of staff.
Harmon’s office recommended the sheriff segregate the duties noted by allowing different deputies to perform these functions. For those duties that cannot be segregated due to a limited number of staff, the auditor said strong management oversight by the sheriff or designee can be a cost-effective alternative. The auditor also stated this oversight should include reviewing deposits, reviewing monthly bank reconciliations, and the receipts and disbursement ledgers, with documentation of a designee’s initials or signature should be provided on those items that are reviewed. It was also stated dual signatures should also be required on all checks.
In response to this finding, Sheriff Agent said this was the first time they have ever had this comment or that anyone has said anything about doing anything different in this account.
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.
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