Sheriff Paul Hays.jpg

Former Jackson County Sheriff Paul Hays 

State Auditor Mike Harmon has released the audit of the 2021 financial statement of former Jackson County Sheriff Paul Hays. 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.

Auditing standards require the auditor’s letter to communicate whether the financial statement presents fairly the receipts, disbursements and excess fees of the former Jackson County Sheriff in accordance with accounting principles generally accepted in the United States of America. The former sheriff’s financial statement did not follow this format. However, the former sheriff’s financial statement is fairly presented in conformity with the regulatory basis of accounting, which is an acceptable reporting methodology. This reporting methodology is followed for all 120 sheriff audits in Kentucky.

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