6-23-10 —     State Auditor Crit Luallen has released the audit of the 2009 

financial statement of Wayne County Sheriff Charles Boston. 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.

    The audit found that the sheriff's financial statement presents 

fairly the revenues, expenditures, and excess fees of the Wayne  

County Sheriff in conformity with the regulatory basis of accounting.

    The auditor noted no instances of non-compliance.

    The auditor also noted no matters involving internal control over 

financial reporting and its operation that were considered to be  

material weaknesses.

    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 commission and fees 

collected in conjunction with these duties.

    This report, in its entirety, can be accessed at www.auditor.ky.gov.