January 17, 2014
State Auditor Adam Edelen released the audit of Bell County Sheriff Bruce Bennett’s 2012 gas and oil tax settlement, unmined coal tax settlement and the tax settlement. The audit found that the sheriff’s financial statement fairly presented the taxes charged, credited and paid for each of the settlements.
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 the aforementioned duties.
State law requires the auditor to annually audit the accounts of each county sheriff. In compliance with this law, 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.
Recent changes in auditing standards require the auditor’s letter to communicate whether the sheriff’s settlement presents fairly the taxes charged, credited and paid of the department in accordance with generally accepted accounting principles in the United States.
The sheriff’s settlement is prepared on the regulatory basis.