Harmon Releases Audit of Former Lawrence County Sheriff’s 2016, 2017, Fee Accounts
FRANKFORT, Ky. – State Auditor Mike Harmon today released the audit of the 2018 financial statement of former Lawrence County Sheriff Garrett Roberts.
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. As a result, there was a risk of misstatement due to error, as well as misappropriation of receipts.
The former sheriff did not settle the 2017 fee account:
The former sheriff needs to collect receivables, and escrow one stale date check in order to settle and close the 2017 fee account. The former sheriff did not collect all receivables before September 1, 2018.
The following chart shows what needs to be done in order to settle the 2017 fee account: KRS 134.192 requires the sheriff to, “annually settle his or her accounts with the department, the county, and any district for which the sheriff collects taxes on or before September 1 of each year.”
Bank balance as of exit date $ 14,143
Due from payroll account $3,958
Due from 2016 tax account 744 Outstanding check (10)
Excess fees due fiscal court $ 18,835
We recommend the former sheriff collect receivables, escrow one stale dated check totaling $10, and pay $18,835 to the fiscal court in order to settle and close the 2017 fee account.
Former Sheriff’s Response: The former sheriff did not provide a response.
The former sheriff did not settle the 2016 fee account:
The former sheriff did not collect receivables and pay liabilities as determined by the 2016 calendar year fee audit. The former sheriff has not ensured recommendations from prior years’ audits were followed.
The following cumulative amounts remain unresolved as of the end of the 2018 calendar year. KRS 134.192 requires the sheriff to, “annually settle his or her accounts with the department, the county, and any district for which the sheriff collects taxes on or before September 1 of each year.”
Due from 2015 tax account $ 1,047
Due to escrow account (202) Excess fees due fiscal court $ 845
We recommend the former sheriff collect receivables and pay liabilities in order to settle and close the 2016 fee account.
Former Sheriff’s Response: The former sheriff did not provide a response.
Why such a long time to audit and drag this out?
So what happens if he doesn’t settle this? Just curious. I always liked Robert’s as sheriff.
How could he turn over $170,000 in excess money to the fiscal court in January 2019 (after retirement) and owe anything ???? This issue was resolved with the auditors and the former Sheriff owes nothing. Show stopping journalism at it’s finest.
This came from a state auditor’s report today (October 8, 2019). We do not know why they would have sent it if it was not true but given Sheriff Roberts record, it does seem to be odd. Just reporting what state says on it.
Not sure exactly what happened, I suspect just some sloppy bookkeeping. Pretty sure if Mr. Roberts would have taken $$, he wouldn’t have wasted his time on that amount in 4 terms! I believe Mr. Roberts to be an honest man.
This is good for him hahaha
I hate how good people are shamed. I’m sorry this has to be even mentioned for him and his family. I grew up this man never known him to be dishonest. No one is perfect. May the truth shine.
How would a former sheriff collect fees now exactly? I would bet this is a mistake from Frankfort, not the former sheriff. A man elected for 16 years isn’t likely to do this, why don’t they let this good man enjoy his retirement? It would seem to me, any tax or fee collection is the job of the current sheriff. Like the other person said he turned over $170,000. I doubt sheriff Roberts did anything wrong.
Does anyone audit the auditors office? Hmmmmmm
This is very odd to show up now. Audits were done yearly and published when done. I smell a rat and it isn’t Garrett. I have known him for years. Maybe not perfect but not a thief.