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 |
[email protected]
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
[email protected], 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
