State Auditor Allison Ball has released the audit of the 2024 financial statement of Caldwell County Sheriff Don Weedman, which found no instances of noncompliance. State law requires the auditor to perform an annual review of every county sheriff’s financial records. In compliance with this law, the auditor prepares two sheriff’s reports each year — one focusing on the audit of the sheriff’s tax account and another covering the audit of the fee account, which is to operate the sheriff’s office. .
Auditing standards require the auditor’s letter to communicate whether the Caldwell County Sheriff’s financial statement fairly presents receipts, disbursements, and excess fees in accordance with accounting principles generally accepted in the United States. While the sheriff’s statement did not use that standard format, auditors noted it is fairly presented according to the regulatory basis of accounting—a method acceptable for such reports. They said this regulatory method is consistently used for all 120 sheriff audits throughout Kentucky, making it a standard and reliable reporting approach.
According to the letter, the auditor noted no instances of noncompliance. The auditor also noted no matters involving internal control 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 carrying out services for both the county fiscal court and the courts of justice. Funding for the sheriff’s office comes from statutory commissions and fees associated with these duties.
The full audit report can be found by clicking here.
