State Auditor Mike Harmon released the audit of the 2021 tax settlement for Lyon County Sheriff Brent White on Thursday.
According to Harmon’s office, the sheriff’s financial statement fairly presented the taxes charged, credited and paid for the period April 16, 2021, through August 31, 2022, in conformity with the regulatory basis of accounting.
The auditor noted no instances of noncompliance. The auditor also noted there were 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.
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.