Fulton County Sheriff's Tax Settlement audit released

November 26, 2019

Kentucky State Auditor Mike Harmon last week released the audit of the Fulton County Sheriff's settlement-2018 taxes, for Sheriff Derek Goodson.

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 financial statement fairly presents the taxes charged, credited and paid for the period July 3 through April 15 in conformity with the regulatory basis of accounting. The auditor noted no instances of noncompliance, nor matters involving internal controls over financial reporting and its operation that were considered to be material weaknesses.

The sheriff's responsibilities include collecting property taxes, providing law enforcement and preforming 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 those duties.

For the Period July 3, 2018 through April 15, 2019, the Sheriff's Settlement included under charges, Total Per Sheriff's Official Receipt, county, $324,485; special taxing district, $570,420; school, $1,439,474; and state, $408,324.

Other taxes and charges, gross chargeable to the Sheriff, included $400,187 county; $631,124, special taxing districts; $1,604,815, school; and $409,922 state.

As to Credits, total credits included $13,224 county; $21,349, special taxing districts; $57,058 school; and $14,024, state.

Taxes collected for county, were reported at $386,963, less Sheriff's commission of $16,446; special taxing districts, $609,775, less Sheriff's commission, $25,916; school, $1,547,757, less Sheriff's commission, $54,171; and state, $395,898, less Sheriff's commission, of $16,826.