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Audits: fiscal courts pay more; county clerks, sheriffs could pay less

Christie Dutton

What counties pay for audits are changing. Fiscal courts will notice the biggest difference. The state auditor wants two offices to pay less.

A letter to KACo President David Nicholson from Mike Harmon, auditor of Public Accounts, explains changes to county audits. Click here for the letter.
  • Fiscal courts previously paid 50 percent of the cost of the annual audit of their budget. That will increase to 75 percent as a result of language tucked into House Bill 366. This change was not requested by the auditor's office.
  • County clerks and sheriffs could save 25-50 percent from the cost of their usual audit if they meet the criteria for an "agreed-upon procedure" (AUP), passed this year in Senate Bill 144 by Sen. Stan Humphries. The AUP would replace the full audit. 
  • County audits for Fiscal Year 2017 are currently being released on the Kentucky State Auditor website.

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