Ky.gov

County Resources

​​​​​​​​​​​​​We value county officials across the Commonwealth and the work they do to ensure taxpayer dollars are spent effectively 
and efficiently. Included on this page are several resources for county officials to utilize. 

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APA Fiscal Court Audit Guide reviewed as of 10.14.2022

CPA Audit Distribution List​​

DLG Manual (Adobe PDF Version 1.9MB)

Duties of Elected Officials (Adobe PDF Version 1.5MB)

Property Tax Duties of the Sheriff's Office (Adobe PDF Version 453.3KB)

Property Tax Duties of County Clerks​ (Adobe PDF Version 2.5MB)

Equitable Sharing Guidelines (Adobe PDF Version 4.2MB)

ARPA Audit Alert​​

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). AUP engagements target specific subject matter and allow for focused work on explicit areas of concern. 

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. ​

Application for Agreed-Upon Procedures Engagement under KRS 43.pdf​

​The Auditor of Public Accounts made 32 recommendations to assist public and nonprofit boards in designing and implementing internal controls.

2010 Board Recommendations Letter PDF

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