STAFF REPORT
Glasgow News 1
Kentucky State Auditor Allison Ball has released the audit of Barren County Sheriff Kent Keen’s 2024 tax settlement, reporting that the office’s tax collections and payments are accurately presented and in compliance with state requirements.
According to the auditor’s office, the sheriff’s financial statement fairly presents the taxes charged, credited and paid for the period from Sept. 1, 2024 through Aug. 31, 2025.
The report says the statement conforms to the regulatory basis of accounting used for sheriff settlements across Kentucky. Auditors reported no instances of noncompliance in the sheriff’s tax settlement.
The auditor also noted no matters involving internal control over financial reporting and its operation that were considered material weaknesses.
State law requires the auditor to annually review the accounts of each county sheriff. To meet that requirement, the auditor issues two reports each year: one on the sheriff’s tax account and another on the fee account used to operate the office.
The sheriff’s settlement is prepared on a regulatory basis, which the opinion letter describes as an acceptable reporting method for all 120 sheriff settlements in Kentucky. In Barren County, the sheriff’s responsibilities include collecting property taxes, providing law enforcement services and performing duties for the county fiscal court and courts of justice.
The sheriff’s office is funded through statutory commissions and fees collected in connection with those responsibilities.
The latest audit indicates that, for the 2024 tax settlement period, those financial activities were recorded and reported in line with Kentucky’s standards for sheriff offices.
Key Facts
– State Auditor Allison Ball released the 2024 tax settlement audit for Barren County Sheriff Kent Keen
– The audit covers the period from Sept. 1, 2024 through Aug. 31, 2025
– Auditors said the financial statement fairly presents taxes charged, credited, and paid
– No instances of noncompliance were noted
– No material weaknesses in internal financial controls were reported
– Kentucky law requires annual audits of each county sheriff’s tax and fee accounts
– The sheriff’s office duties include tax collection, law enforcement and court services
– The office is funded through statutory commissions and fees
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