Second audit on former Breathitt County sheriff finds more discrepancies

FRANKFORT, Ky. (WYMT) - For the second time in less than one month, a new state audit has found issues with one former Eastern Kentucky official.

State Auditor Mike Harmon released the 2018 tax settlement for former Breathitt County Sheriff Ray Clemons on Wednesday.

In it, Harmon’s office said Clemons failed to provide any accounting records of the taxes charged, credited or paid for the period of April 17th through December 31st, 2018.

The audit states, in part, “The former sheriff’s practices created an environment for potential undetected material misstatements to occur in the financial statements either by error or fraud and which puts taxpayer monies at risk.”

Officials say Clemons did not provide a response to the auditor’s office on the audit.

It will now be referred to the Office of the Attorney General and the Kentucky Department of Revenue.

You can read the audit below:

2018 Breathitt Tax Settlement Audit by WYMT Television on Scribd