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Kentucky Auditor Mike Harmon released the 2019 financial audit statement of Christian County Sheriff Tyler DeArmond Monday, which included two comments. Harmon said the sheriff’s financial statements did not follow the accounting principles generally accepted in the United States; however, the statements are fairly presented in conformity with the regulatory basis of accounting, which is an acceptable reporting methodology. One of the comments said the Christian County Sheriff’s Office failed to implement adequate internal controls to ensure complete and accurate accounting records were maintained. According to the audit, there were no functioning internal controls in place over the work performed by the former bookkeeper. In addition, the audit said Sheriff DeArmond failed to provide adequate oversight, allowing the former bookkeeper complete control over the accounting and reporting functions. The audit added the former bookkeeper lacked sufficient understanding of all accoun

United statesChristian countyMike harmonTyler dearmondChristian county sheriff departmentChristian county sheriff officeKentucky auditor mike harmonChristian county sheriff tyler dearmond mondayChristian county sheriffSheriff dearmondCounty treasurerஒன்றுபட்டது மாநிலங்களில்கிறிஸ்துவர் கவுண்டிமைக் ஹார்மன்டைலர் அன்பேகிறிஸ்துவர் கவுண்டி ஷெரிப் துறை