LOUISA, Ky. — State Auditor Michael Harmon released two more audits following the scathing audit of Judge Phillip L. Carter and the Lawrence County fiscal court a week ago.
Harmon’s reports explain that, like the judge/executive, the clerk and the sheriff both took the option of a light survey for three years, this being the last. A detailed audit is due for all three taxing districts next year, clerk Chris Jobe said.
He also said county officials are in the process of correcting the ethics board and appointing new members. He did not say who will be on the seven member board, but he said all the rules in the Code of Ethics currently on file will be followed. This will include four Republicans and three members of the opposite party which could be either Democrats or Independents.
Neither Jobe nor Jackson had any serious findings in this year’s summary.
Sheriff Jackson could not be reached for comment.
Harmon Releases Agreed-Upon Procedures Engagement of Lawrence County Sheriff’s Office
FRANKFORT, Ky. – State Auditor Mike Harmon today released the 2022 agreed-upon procedures engagement of Lawrence County Sheriff Chuck Jackson.
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.
In 2018 the Kentucky General Assembly, following a recommendation by the State Auditor, passed legislation that allows county sheriffs and clerks that met certain criteria to apply for an Agreed-Upon Procedures (AUP) engagement in lieu of an audit of their fee account. The intent of the change, which became effective in July 2018, was to reduce audit costs for sheriffs and clerks that have a history of clean audits, while still maintaining an appropriate level of accountability.
The Lawrence County Sheriff applied for and received approval from the Auditor of Public Accounts (APA) 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 Lawrence County Sheriff, on receipts and disbursements, excess fees, recordkeeping, and leases, contracts, and liabilities for the period January 1, 2022 through December 31, 2022. A summary is provided in the report to present findings for which an exception was identified during the AUP engagement. However, no exceptions were identified in the AUP engagement of the Lawrence County Sheriff.
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 commissions and fees collected in conjunction with these duties. The agreed-upon procedures report can be found on the auditor’s website.
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The Auditor of Public Accounts ensures that public resources are protected, accurately valued, properly accounted for, and effectively employed to raise the quality of life of Kentuckians. Call 1-800-KY-ALERT or visit our website to report suspected waste and abuse.
Harmon Releases Agreed-Upon Procedures Engagement of Lawrence County Clerk’s Fee Account
FRANKFORT, Ky. – State Auditor Mike Harmon today released the 2022 agreed-upon procedures engagement of Lawrence County Clerk Chris Jobe.
State law requires the auditor to conduct annual audits of county clerks and sheriffs. In 2018 the Kentucky General Assembly, following a recommendation by the State Auditor, passed legislation that allows county sheriffs and clerks that met certain criteria to apply for an Agreed-Upon Procedures (AUP) engagement in lieu of an audit of their fee account.
The intent of the change, which became effective in July 2018, was to reduce audit costs for sheriffs and clerks that have a history of clean audits, while still maintaining an appropriate level of accountability.
The Lawrence County Clerk applied for and received approval from the Auditor of Public Accounts (APA) 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 Lawrence County Clerk, on receipts and disbursements, excess fees, recordkeeping, and leases, contracts, and liabilities for the period January 1, 2022 through December 31, 2022.
The following exception was identified during the AUP engagement:
- The county clerk did not provide a settlement of excess fees to the fiscal court by March 15, 2023 and excess fees were not remitted at that time.
County Clerk’s Response: Fiscal Court did not meet until the 21st of March.
The county clerk’s responsibilities include collecting certain taxes, issuing licenses, maintaining county records and providing other services. The clerk’s office is funded through statutory fees collected in conjunction with these duties.
The agreed-upon procedures report can be found on the auditor’s website.
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The Auditor of Public Accounts ensures that public resources are protected, accurately valued, properly accounted for, and effectively employed to raise the quality of life of Kentuckians. Call 1-800-KY-ALERT or visit our website to report suspected waste and abuse
