Kentucky State Auditor Mike Harmon released the 2018 Agreed-Upon Procedures (AUP) engagement of Floyd County Sheriff John P. Hunt on Thursday. The auditor’s office is required to issue reports of audits of sheriff departments twice annually, covering the department’s tax account and its fee account.
The 2018 General Assembly, however, approved legislation that allows sheriffs and county clerks that met criteria to apply for an AUP engagement in lieu of an audit on their fee accounts. The law was approved to reduce costs of audits for sheriffs and clerks that “have a history of clean audits,” Harmon’s office reported.
Harmon reported that the Floyd County Sheriff’s Department was approved for an AUP, and auditors performed procedures, agreed upon by Hunt, on receipts and disbursements, excess fees, record keeping and other matters in the county sheriff’s office from Jan. through Dec. 2018.
Harmon reported the department collected and disbursed $1.4 million in 2018. No exceptions, or findings, were determined through the AUP.