CNHI
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.