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

Christie Dutton
6/18/2018

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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