CPA Tools

     
Email Updates
Please enter your email address
below to sign up for periodic updates.


  

 Agreed-Upon Procedures for County Clerks and Sheriffs

Following the passage of Senate Bill 144 during the 2018 session, the Auditor of Public Accounts has discretion to perform “agreed-upon procedures” (AUP) engagements in lieu of a traditional audit for county clerks or sheriffs who meet the criteria established in KRS 43.070(1)(c). An AUP is a type of engagement where specific procedures are performed and results are reported. These engagements target specific subject matter and allow for focused work on specific areas of concern. The AUP process uses a prescribed format required by AICPA attestation standards.

The cost of an AUP engagement is estimated to be 25 to 50% less than the cost of a traditional audit, which presents an opportunity for counties to save on the overall cost of their statutorily required annual audits.

The minimum criteria to be eligible for an AUP includes having no reported audit comments or findings in the most recent audit report of the county clerk or sheriff. Also, a county clerk or sheriff is not eligible for an AUP engagement for the first audit period after election or after experiencing a break in service in that position. In order to be considered for an AUP engagement, county clerks and sheriffs must apply for an AUP engagement rather than a traditional audit beginning with calendar year 2018 audits.

Applications should be sent to: Auditor of Public Accounts, Attention: James Royse, 209 St. Clair Street, Frankfort, KY 40601.