State Auditor Mike Harmon has released the audit of the sheriff's
settlement 2018 taxes for Wayne County Sheriff Tim Catron.
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
free account used to operate the office.
Auditing standards require the auditor's letter to communicate
whether the sheriff's settlement presents fairly the taxes charged,
credited and paid in accordance with accounting principles generally
accepted in the United States of America. The sheriff's settlement is
prepared on the regulatory basis, which is described in the auditor's
opinion letter.
Regulatory basis reporting for the sheriff's settlement is an
acceptable reporting methodology, and this reporting methodology is
followed for all 120 sheriff settlements in Kentucky.
The sheriff's financial statement fairly presents the taxes charged,
credited and paid for the period April 17, 2018 through April 15,
2019 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 included collecting property taxes,
proving law enforcement and performing services for the county fiscal
court and courts of justice. The sheriff's office is funded through
statutory commissions and fees collected in conjunction with these
duties. The audit report can be found in its entirety on the auditor's website.
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