The Pulaski County Sheriff’s Office continues its record for clean bookkeeping with the latest report from the state regarding the fee account on which the department operates.
State Auditor Mike Harmon released the report late last week in lieu of a traditional audit. While state law requires the auditor to issue two audits for each sheriff per year (tax account and fee account audits), in 2018, the Kentucky General Assembly approved a recommendation from Harmon which allows county sheriffs and clerks who meet certain criteria to apply for an Agreed-Upon Procedures (AUP) engagement in lieu of an audit of their fee account.
The intent of the legislation, 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.
Pulaski County Sheriff Greg Speck applied for and received approval from the Auditor of Public Accounts (APA) to obtain an AUP engagement for calendar year 2019 in accordance with KRS 43.070(1)(c).
Auditors performed the procedures — which were agreed to by the Pulaski County Sheriff — on receipts and disbursements, excess fees, recordkeeping, and leases, contracts, and liabilities for the period January 1, 2019 through December 31, 2019. No adverse findings were identified in the AUP engagement of the Pulaski County Sheriff’s fee account.
According to the AU, PCSO had a zero balance in its fee and payroll accounts for the 2019 calendar year. Remaining balances were as follows: Seized Account, $88,900; Forfeiture Account, $94,274; Federal Account, $26,377; Vehicle Account, $234,312; and Donation Account, $1,785.
Overall for 2019, PCSO’s fee account took in $3,398,206 in receipts and disbursed $3,212,028 for 2019 — resulting in $186,178 excess fees being turned over to Pulaski County Fiscal Court.
“It’s hard to do,” Sheriff Speck said of achieving full compliance with state auditors, adding that something’s learned with each process. “As always, I have to give our office staff credit for the excellent job that they do.”
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.
A copy of this report is available on Auditor of Public Accounts’ website at www.auditor.ky.gov.