Kentucky State Auditor Allison Ball has released the 2024 financial audit of Todd County Sheriff Tracy White’s office and issued an unmodified opinion on the department’s regulatory compliance.
The report confirms that the department’s financial statement fairly presents its receipts, disbursements, and excess fees for the year ending December 31, 2024.
The office reported total receipts of $1,194,617, primarily driven by funding from the Todd County Fiscal Court and tax collections. Total disbursements for the year reached $944,091, with the majority of funds allocated to personnel services, including deputies’ salaries and School Resource Officers. Following these expenditures and the deduction of the statutory maximum salary, the audit identified $136,876 in excess fees due to the county. A payment of $136,790 was made to the Fiscal Court in February 2025, leaving a remaining balance of $86 due after the audit.
While the current audit found no material weaknesses or instances of noncompliance, the department has recently faced scrutiny regarding past administrative handling of federal funds. A previous audit uncovered that between 2016 and 2018, the office received over $20,000 more than it was entitled to from a Community Oriented Policing Services (COPS) grant. This discrepancy occurred because the office requested 100% reimbursement for certain costs—including improperly included health insurance—rather than the 75% reimbursement permitted by the grant agreement.
Sheriff White referred that previous matter to the County Attorney for resolution, and the findings were slated for review by the U.S. Department of Justice. Additionally, the 2024 report notes an ongoing lawsuit involving the sheriff; however, auditors stated that the potential financial impact of this litigation cannot be reasonably estimated at this time.
The full audit can be found here.
