Auditor Releases Agreed-Upon Procedures Engagement of Floyd Co. Sheriff’s Office

By Lilly Adkins

BSN Associate Editor

FRANKFORT —State Auditor Mike Harmon released the 2022 agreed-upon procedures engagement (AUP) of Floyd Co. Sheriff John Hunt.

The Floyd Co. Sheriff applied for and received approval from the Auditor of Public Accounts to obtain an AUP engagement for calendar year 2022 in accordance with KRS 43.070(1)(c). AUP reports present the procedures performed and the results of those procedures, called findings.

Auditors performed the procedures which were agreed to by the Floyd Co. Sheriff on receipts and disbursements, excess fees, recordkeeping and leases, contracts, and liabilities for the period Jan. 1, 2022 through Dec. 31, 2022.

Two findings were noted in the AUP engagement. Receipts are not being properly accounted for. Receipts are not batched daily and deposits are not made within three business days, the AUP engagement said.

“Fee checkout sheets are completed daily. All receipts are now batched daily and deposited in a timely manner,” Hunt said in response to the finding.

The AUP engagement also noted that excess fees due to the fiscal court were recalculated. There is $2 in the fee bank account that is due to the fiscal court as additional excess fees. This amount was not accounted for on the fourth quarter report.

“A check will be remitted as excess for the balance remaining in account,” Hunt said in response to the finding.

The agreed-upon procedures report can be found on the auditor’s website.