State Auditor Mike Harmon released the 2022 agreed-upon procedures engagement of Lyon County Sheriff Brent White.
During the agreed-upon procedures engagement, one exception was identified. The sheriff completed an annual asset forfeiture report, properly accounting for assets forfeited to the sheriff. However, amounts due to the commonwealth attorney were not remitted.
Sheriff White explained that his office received a circuit court order forfeiting all seized drug funds in a specific court case. The order was not in the usual format received from the court, which directs the sheriff’s office on the percentages of funds to retain and dispense. Despite attempting to obtain clarification from the court, none was received. As a result, the funds were deposited in the Asset Forfeiture Account without the required percentage being supplied to the PAC.
Once this discrepancy was discovered during the agreed-upon procedures engagement, Sheriff White immediately remitted the $310.50 to the PAC on the same day, via the Commonwealth Attorney’s Office. He also stated that he has educated each staff member with access to court and financial records to prevent a similar event from occurring in the future.
The responsibilities of the sheriff’s office include collecting property taxes, providing law enforcement, and performing services for the county fiscal court and courts of justice. The office is funded through statutory commissions and fees collected in conjunction with these duties.
The auditor is required by state law 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.
During the agreed-upon procedures engagement, one exception was identified. The sheriff completed an annual asset forfeiture report, properly accounting for assets forfeited to the sheriff. However, amounts due to the commonwealth attorney were not remitted.
Sheriff White explained that his office received a circuit court order forfeiting all seized drug funds in a specific court case. The order was not in the usual format received from the court, which directs the sheriff’s office on the percentages of funds to retain and dispense. Despite attempting to obtain clarification from the court, none was received. As a result, the funds were deposited in the Asset Forfeiture Account without the required percentage being supplied to the PAC.
Once this discrepancy was discovered during the agreed-upon procedures engagement, Sheriff White immediately remitted the $310.50 to the PAC on the same day, via the Commonwealth Attorney’s Office. He also stated that he has educated each staff member with access to court and financial records to prevent a similar event from occurring in the future.
The responsibilities of the sheriff’s office include collecting property taxes, providing law enforcement, and performing services for the county fiscal court and courts of justice. The office is funded through statutory commissions and fees collected in conjunction with these duties.
The auditor is required by state law 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.
