Knox County Sheriff Mike Smith

Knox County Sheriff Mike Smith

You know what they say about death and taxes, but audits can’t be far behind, especially in a sheriff’s office. According to a press release from State Auditor Michael Harmon’s office, “State law requires the auditor to annually audit the accounts of each county sheriff.”

It goes on to say, “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.”

In a report released on Tuesday, the auditor stated, “The sheriff’s financial statement fairly presents the taxes charged, credited and paid for the period April 18, 2017 through April 16, 2018 in conformity with the regulatory basis of accounting;” adding, “The auditor noted no instances of noncompliance.”

Furthermore, the auditor also noted “no matters involving internal control over financial reporting and its operation that were considered to be material weaknesses.”

This is quite an endorsement, since, the sheriff’s responsibilities include “collecting property taxes, providing law enforcement and performing services for the county fiscal court and courts of justice.” Meanwhile, the sheriff’s office is “funded through statutory commissions and fees collected in conjunction with these duties.”

Sheriff Mike Smith said he was, “…very pleased with the results,” but he doesn’t take all the credit.

“I have a great administrative staff. They are dedicated and work very hard.” He added, “We strive to provide honest, accurate accountability to the citizens of Knox County.”

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