FRANKFORT Kentucky Accountant of Public Accounts Mike Harmon on Wednesday appear his office’s ysis of the 2015 Sheriff’s Tax Adjustment for Greenup Canton Sheriff Keith Cooper’s office.
The ysis alternate with three comments from the accountant involving receivables and liabilities during the tax years of 2010 through 2014 and a abridgement of able allegory of duties.
Included in the ysis are Sheriff Cooper’s responses to the notes. Cooper disagrees with the auditor’s allegation apropos receivables and liabilities and refutes the auditor’s findings, but agreed to ysis the agenda on allegory of duties.
The 2015 tax adjustment is the additional ysis of the Greenup Sheriff appointment appear by Harmon recently. The 2016 ysis of the sheriff’s banking annual was appear two weeks ago. The 2016 banking annual came aback with 13 notes, three of which accept been forwarded to the Attorney General’s appointment for review.
Harmon’s ysis of the 2015 tax adjustment said, “the sheriff’s banking annual abundantly presents the taxes charged, accustomed and paid for the aeon of April 15, 2015 through April 15, 2016 in acquiescence with the authoritative base of accounting.”
Three comments were appear by Harmon’s office. The aboriginal apropos accession receivables and liabilities.
“The sheriff paid some of the liabilities with funds that were already in the account, and attempted to dness some liabilities through the 2016 fee annual the 2016 tax account,” the ysis said.
Harmon’s appointment said until the 2016 tax accounts accept been audited the appointment is clumsy to verify the amounts paid from the 2016 accounts are accurate, consistent in bulk actual changing as of the end of the 2015 tax year.
Those amounts accommodate receivables not calm in the bulk of $4,710 from Maloneton Volunteer Fire Department, and contributed liabilities in the bulk of $62 to the county, $914 to accepted school, $69 to Little Sandy Volunteer Fire Department and $3,146 to the Load Volunteer Fire Department. Contributed liabilities absolute $4,191.
“Furthermore, the catastrophe annual antithesis of $517 was to be escrowed aloft resolution of the aloft items and this has not occurred,” the auditor’s appointment said.
Harmon’s appointment said the sheriff did not ensure recommendations from the antecedent year were followed. Since the sheriff did not aggregate bulk due, he has been clumsy to pay amounts owed to demanding districts, the ysis said.
“By not afterward the recommended accumulating and acquittal agenda per the 2014 audit, it is added difficult to actuate the amounts that charge to be calm and paid,” the ysis said.
The auditor’s appointment recommended Sheriff Cooper, “take the all-important activity to aggregate the receivables that will accredit him to pay the actual liabilities of the 2014 tax account.”
Following those actions, the actual antithesis should be escrowed for three years. If bearding afterwards that time, the armamentarium should be angry over to the accompaniment as bearding property, the accountant said.
Sheriff Cooper responded to the note. “These were performed May 2016 and October 2016 back your appointment accomplished the 2014 tax ysis and told us what to pay and collect.”
Harmon replied, “The Sheriff has fabricated consecutive payments, but they were fabricated from the 2016 fee annual and the 2016 tax annual collections, rather than accession from the demanding commune as shown.”
Harmon said the 2016 audits of the fee and tax adjustment accounts charge be completed in adjustment for the appointment to verify the aftereffect of the payments from the 2016 accounts. Therefore the amounts were the amounts due at the end of the 2015 tax year.
The additional agenda on the tax adjustment ysis is a echo award of the aforementioned agenda for 2010 through 2013.
“The sheriff did not aggregate receivables and pay liabilities as bent by audits for the 2013, 2012, 2011 and 2010 tax years,” the ysis said. “The sheriff had ahead paid some of the liabilities. The sheriff attempted to dness some of the actual liabilities by applique them with added years.”
Amounts actual changing as of the end of the 2015 tax year accommodate contributed liabilities in the bulk of $2,591 to the canton and $7,929 to the Load Volunteer Fire Department. Contributed liabilities absolute $10,520.
Other amounts actual changing accommodate receivables that absolute $16,612. They are $5,566 to accepted school, $201 to Wurtland Volunteer Fire Department, $171 to South Shore Volunteer Fire Department, $221 to the Lloyd Volunteer Fire Department, $8,184 to the Maloneton Volunteer Fire Department, $896 to the Little Sandy Volunteer Fire Department, $1,006 to the City of Wurtland and $367 to the City of Raceland.
“Furthermore, the catastrophe accumulative surplus of $6,092 was to be escrowed aloft resolution of the aloft items and this has not occurred,” the ysis said.
Harmon’s appointment again that the sheriff did not ensure recommendations from antecedent years were followed, and because he did not aggregate amounts due, he has been clumsy to pay amounts owed to demanding districts.
“By not accession these receivables and not advantageous these liabilities timely, entities accept been beggared of funds owed to them,” the ysis said. “By not afterward the recommended accumulating and acquittal schedules per the 2013, 2012, 2011 and 2010 audits, it is added difficult to actuate the amounts that charge to be calm and paid.”
Harmon’s appointment recommended Cooper booty all-important activity to aggregate the accumulative receivables over the years listed and pay the accumulative liabilities of the 2010 to 2013 tax accounts defined in the audit.
Cooper responded by saying, “Still do not agree.”
Cooper claimed a adumbrative of Harmon’s appointment afflicted abstracts performed by a CPA close in Richmond. Cooper said the close was accustomed by Harmon’s staff.
“We calm and paid out at that time what the actual ysis said to do,” Cooper continued. “We beatific belletrist to the districts advising them what had happened. We calm and disbursed what we could. We calm all but $2,793 of the amiss totals.”
Cooper again said he “can’t and won’t force tax districts to pay the amiss amounts that aren’t owed to us. The money belongs to the districts not the Sheriff’s Dept.,” he said.
Harmon’s acknowledgment to Coopers acknowledgment is included in the ysis appear Wednesday. “The majority of the tax monies that charge to be calm and broadcast occurred in the 2012 tax cycle,” he said.
“Since 2012, all of the sheriff’s tax adjustment audits accept been conducted by the Accountant of Public Accounts and not by a CPA firm,” Harmon continued. “Amounts appear accede to the net tax amounts receivable and payable, accepting been appropriately adapted for any bulk calm and paid based on the sheriff’s records.”
In his reply, Harmon said “it is alone the albatross of the sheriff to aggregate and administer tax monies appropriately and timely.
The final agenda on the 2015 tax adjustment ysis says the sheriff’s appointment lacks able allegory of duties, a echo award from the 2014 audit.
According to the audit, the sheriff’s appointment allows the bookkeeper to aggregate taxes, adapt deposits and account tax reports, address checks to demanding districts and accommodate coffer accounts.
“There are some reviews of the bookkeeper’s work, but not abundant affidavit of the reviews to actuate blank is in place,” the ysis said. “The sheriff has not structured his appointment in such a way that abundantly segregates duties amid employees, and has not provided acceptable blank of the bookkeeper’s work.”
The ysis states that bare allegory of such duties increases the accident of confiscation of assets or incorrect advertisement activity undetected.
“Internal controls and able allegory of duties protects advisers in the accustomed advance of assuming their circadian responsibilities,” the ysis said.
Good centralized controls would not accept the aforementioned agent accession and depositing receipts, and additionally should not process, address and accommodate disbursements.
Harmon’s appointment recommended Cooper abstracted these duties amid employees. In the case that able allegory of duties is not accessible due to a bound cardinal of employees, “the sheriff could booty on the albatross of reviewing the circadian deposits, receipts and cost ledgers, account reports, and coffer reconciliations able by addition employee.”
The accountant said back the sheriff does so, the reviews charge be accurate in a way that shows what was reviewed, by whom and when. This charge appear because signing off on inaccurate advice does not accommodate centralized control, the ysis said.
“The sheriff could additionally adapt the coffer reconciliations and added letters himself,” the ysis said.
Sheriff Cooper responded, “Same every year. I will ysis your antidotal actions.”
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