FULLINFORMATIONATKURTZAUCTION...2021/01/17  · Crestliner Bass Boat 2018 PT-18 2018 Mercury 150hp...

To the People of KentuckyThe Honorable Andy Beshear, GovernorHolly M. Johnson, SecretaryFinance and Administration CabinetThe Honorable Al Mattingly, Daviess County Judge/ExecutiveThe Honorable Keith Cain, Daviess County SheriffMembers of the Daviess County Fiscal Court

Independent Auditor’s ReportReport on the Financial StatementWe have audited the Daviess County Sheriff’s Settlement - 2019 Taxes for the period April 26, 2019 throughMay 15, 2020 - RegulatoryBasis, and the related notes to the financial statement.Management’s Responsibility for the Financial StatementManagement is responsible for the preparation and fair presentation of the financial statement in accordance with accounting practicesprescribed or permitted by the laws of Kentucky to demonstrate compliance with the Commonwealth of Kentucky’s regulatory basis ofaccounting as described in Note 1. Management is also responsible for the design, implementation, and maintenance of internal controlrelevant to the preparation and fair presentation of a financial statement that is free from material misstatement, whether due to fraud orerror.Auditor’s ResponsibilityOur responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit in accordance withauditing standards generally accepted in the United States of America, the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States, and the Audit Guide for Sheriff’s TaxSettlements, issued by the Auditor of Public Accounts, Commonwealth of Kentucky. Those standards require that we plan and performthe audit to obtain reasonable assurance about whether the financial statement is free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. Theprocedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financialstatement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’spreparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no suchopinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significantaccounting estimates made by management, as well as evaluating the overall presentation of the financial statement.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.Basis for Adverse Opinion on U.S. Generally Accepted Accounting PrinciplesAs described in Note 1 of the financial statement, the financial statement is prepared by the Daviess County Sheriff on the basis ofaccounting practices prescribed or permitted by the laws of Kentucky to demonstrate compliance with the Commonwealth of Kentucky’sregulatory basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United Statesof America.The effects on the financial statement of the variances between the regulatory basis of accounting described in Note 1 and accountingprinciples generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.Adverse Opinion on U.S. Generally Accepted Accounting PrinciplesIn our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion on U.S. Generally AcceptedAccounting Principles paragraph, the financial statement referred to above does not present fairly, in accordance with accountingprinciples generally accepted in the United States of America, the taxes charged, credited, and paid of the Daviess County Sheriff, forthe period April 26, 2019 through May 15, 2020.Opinion on Regulatory Basis of AccountingIn our opinion, the financial statement referred to above presents fairly, in all material respects, the taxes charged, credited, and paid forthe period April 26, 2019 through May 15, 2020 of the Daviess County Sheriff, in accordance with the basis of accounting practicesprescribed or permitted by the Commonwealth of Kentucky as described in Note 1.Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated October 1, 2020, on our consideration of theDaviess County Sheriff’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing ofinternal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internalcontrol over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with GovernmentAuditing Standards in considering the Daviess County Sheriff’s internal control over financial reporting and compliance.

Respectfully submitted,

Mike HarmonAuditor of Public Accounts

October 1, 2020State law requires the Auditor of Public Accounts to annually audit fiscal courts, county clerks, and sheriffs; and print the results in anewspaper having general circulation in the county. The complete audit and any other audit of state agencies, fiscal courts, countyclerks, sheriffs, and property valuation administrators may be viewed in the reports section of the Auditor of Public Accounts’ websiteat www.auditor.ky.gov or upon request by calling 1-800-247-9126.

270-926-2727 • owensboroky-realestate.comAuctioneers: Bob Grimsley & Bethany Hatfield | unitedcountryrealestate@outlook.com

Valid Credit Cardrequired to bid

10% Buyer’s Premium

7pm CSTReal EstateConsultants

Online Only Auction

3 Bedroom 1.5 bath Home2 Car Detached Garage

Register to Bid!

Open HouseWed Jan 6th 11-2

Sale endsJan 18th 7 pm

ORROW

TOMORROWom 1.5 bath H

TOMORROWom 1.5 bath H

ached Garage

TOMORROWached Garager to Bid!

TOMORROWr to Bid!Sale ends

TOMORROWSale endsth 7 pm

TOMORROWth 7 pm

OW

TO

Friday, January 29th at 10:00 AMCorner of Pete Rickard Rd. & HWY 254, Sacramento, KY. From theintersection of HWY 81 and 2nd Street in Sacramento, 10 miles southof Calhoun, take 2nd Street/Hwy 254 west 1 mile to the property.

16.996 Acres & Building

Formore information or to see the real estate call Clay Taylor, Auctioneer.

���������������������������

Owner:David & Connie Adkins

FULL INFORMATION AT KURTZAUCTION.COM2 Tracts - Cropland & Building Sites

ABSOLUTE

FARM #1: KOOSTRA ROADBOWLING GREEN, KY * 794.40+/ACRES * 2 TRACTS * 5+/- MILESRIVER FRONTAGE * IRRIGATED

RIVER BOTTOMS * GRAINSTORAGE * FENCED * HIGH

YIELDING CROP LAND

SATURDAY

@

Sandy Mills Broker/Realtor270-618-9560

Russell Mills Auctioneer270-237-7625

JANUARY10:00AM30

1,292.77+/- ACRES ~ WARREN CO FARMLAND ~ 2 FARMS ~ RIVER BOTTOM CROPLAND

ABSOLUTE AUCTIONABSOLUTE AUCTIONABSOLUTE AUCTION

FARM #2: JENKINS ROADBOWLING GREEN, KY * 498.37+/ACRES * 80 ACRES OF RIVER

BOTTOM CROP LAND * 40+/- ACRESPASTURE LAND * 500,000+/- FEET OFMIXED HARDWOOD * 2 1/2 MILES OFBARREN RIVER FRONTAGE * PRIME

HUNTING PROPERTY

WWW.RSMILLSAUCTIONS.COM

TERMS & CONDITIONS: All Bidders Must RegisterWithPhoto I.D. REAL ESTATE-15% Non-Refundable DepositDown Day Of Auction. Balance Due On Or Before 45

Days. 10% BUYERS PREMIUM ON REAL ESTATE.Possession w/Deed.2021 Taxes Prorated At Closing.All Real Estate Sold AS ISWHERE ISWith NoWarrantyExpressed Or Implied. All Announcements Made Day OfAuction Take Precedence Over All Advertisements.

Sellers Nor Agent Responsible For Accidents.

VISIT OURWEBSITE FOR SURVEY PLATS ANDMORE INFO.

ONSITE AUCTION LOCATION:KOOSTRA ROAD - BOWLING GREEN, KY

ONLINE BIDDING AVAILABLE@ RSMILLSAUCTIONS.COM

REAL ESTATE FOR RENT

0610 Unfurnished Apartments

New Year. New HomeApartments/Duplexes/Homes

1-3 Bedrooms!G.A.C. Property Management

2934 Frederica Street(270) 926-5415

Rentals@TonyClark.comCall, Email, or Visit

South - 1 bdrm., Wesleyan Park Area.$425 mo., gas & water furnished,laundry room, no pets. 2508 DukeDrive. Phone 270-929-2205

0620 Homes for Rent

2316 Sir Wren Ct., 3BR, 1 bath, gar-age. No pet. $875/mo. + deposit.270-314-4254

West 722 Jed Pl. 3 bdrm., c/a, car-port. $695 mo. + dep. 270-222-0327

REAL ESTATE FOR SALE

0710 Homes for Sale

1706 E. 26th St.- 3BR, 1bath,1400 sq. ft.+ basement, 2 cargarage, updates. $119,900.Call or text (270) 316-3166

806 E. GLENN CT, OWENSBORO -3BR2BA- $129,900. PANTRY, LAUNDRYROOM, FENCED BACK YARD, STOR-AGE BLDG, LARGE CONCRETE PATIO.GREAT HOME FOR YOUNG FAMILY OREMPTY-NESTERS WANTING TODOWNSIZE. MINUTES FROM DOWN-TOWN, HWY 54 AND 60 BYPASS! FORAPPT TO SEE, CALL 270-302-9805

Selling your home?MESSENGER-INQUIRER

HOME MOVER SPECIAL!

$99.991 PHOTO / 4 LINES / 28 DAYS

Private Party Only

Call a Customer Service Rep fordetails or to schedule your ad!

270-926-0123

TRANSPORTATION

0804 Boats for Sale

Crestliner Bass Boat 2018 PT-182018 Mercury 150hp Four Stroke Mo-

torMinn Kota Fortrex Trolling MotorFor info. please call 270-316-4719

0864 Trucks for Sale

'01 King Ranch Ford F150 4x4 V8Auto $4500 (270) 233-5129.

0868 Cars for Sale

AUTO MOVER SPECIAL!

$24.951 PHOTO / 3 LINES / 28 DAYS

Private Party OnlyCall a Customer Service Rep fordetails or to schedule your ad!

270-926-0123

LEGALS

0955 Legals

A PUBLIC SALE OF PERSONALPROPERTY stored at

U-HAUL Moving and Storage2815 W Parrish Ave

Owensboro, KY 42301Will be sold ONLINE at

Storageauctions.com 1/28/202110:00 AM ending 2/03/2021 10:30AM

1214 Heather Brooks,1034 Raven Anderson,

1229 Joyce Siddle,1261 Eddie Miller,1203 Troy Roberts,

1178 Jon Dye,1193 Ryan Lee,

1205 Bruce Boehman

BID ADVERTISEMENTThe Hancock County Board of Educa-tion will accept sealed bids on lawnmaintenance of school property until2:00 p.m., Thursday, February 4,2021, at the Board of Education Of-fice in Hawesville, Kentucky. For spe-cifications or other information, con-tact Mark Garvin at the Board of Edu-cation Office or call (270) 927-6914.The Hancock County Board of Educa-tion reserves the right to accept or re-ject any or all bids and to accept ir-regularities in the bidding process.

PUBLICNOTICESIN 1 LOCATION!

Scan this QR Codeor go to the website below.Select the newspaper(s) you

want to see for public notices.

www.kypublicnotice.com

PUBLICNOTICESIN 1 LOCATION! www.kypublicnotice.com

Scan this QR code or go to the web-site below. Select the newspaper(s)you want to see for public notices.

Personalize a Special Birthday Wish in the Classi�eds