State Auditor Mike Harmon released the audit of the 2020 financial statement of Christian County Sheriff Tyler DeArmond on Tuesday. State law requires the auditor to annually audit the accounts of each county sheriff. In compliance with this law, Harmon says 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.
According to Harmon, the auditor noted no instances of noncompliance. The auditor also noted there were no matters of internal control over financial reporting and its operation that were considered to be material weaknesses.
Harmon’s office says the sheriff’s responsibilities include collecting property taxes, providing law enforcement and performing services for the county fiscal court and courts of justice. The sheriff’s office is funded through statutory commissions and fees collected in conjunction with these duties.
