STANFORD — State Auditor Adam Edelen found little to complain about in the Lincoln County Sheriff's 2011 financial statements.
Edelen's office released earlier this month its audits of the sheriff's office and the sheriff's tax settlement, finding in both cases that the financial statements were accurate.
The Sheriff's Office ended the year on the positive side, financially.
It took in $773,052 in revenue in 2011 — $120,086 more than the $652,966 it spent, according to auditors.
Edelen's office did note $919 in "disallowed expenditures" made by the sheriff's office for advertisements, candy and a Christmas party.
According to the audit, the sheriff's office spent $504 for a staff Christmas party, $265 for "advertisements placed for graduation and Christmas greetings" and $150 for Halloween candy and refreshments.
Auditors cited case precedent allowing spending of public funds only if it is "necessary, adequately documented, reasonable in amount, beneficial to the public, and not personal in nature."
Sheriff Curt Folger was unavailable for comment but provided a response to auditors, explaining he was not aware the three amounts should have been purchased personally. "Will discontinue this purchase," the response read.