Only One Exception Identified in AUP for Lyon County Clerk’s Office

Only one exception was identified during the Agreed-Upon Procedures (AUP) for the Lyon County Clerk’s Office.

State Auditor Mike Harmon released the findings for the 2018 AUP engagement of Clerk Lori Duff on Thursday, stating that excess fees due to the Lyon County Fiscal Court were recalculated resulting in $20 still being due to the Court. In Clerk Duff’s response it was indicated that the excess fees were paid to the Lyon County Fiscal Court General Fund on May 8, 2019.

Harmon’s office notes that in 2018 the Kentucky General Assembly passed legislation that allows county sheriffs and clerks that meet certain criteria to apply for an AUP engagement in lieu of an audit of their fee account. The intent of the change, which became effective in July of last year, was to reduce audit costs for sheriffs and clerks that have a history of clean audits, while still maintaining an appropriate level of accountability.

The Lyon County Clerk applied for and received approval from the Auditor of Public Accounts to obtain an AUP engagement for calendar year 2018. Auditors then performed the procedures, which were agreed to by the Lyon County Clerk, on receipts and disbursements, excess fees, recordkeeping, and leases, contracts, and liabilities for the period January 1, 2018 through December 31, 2018.

The county clerk’s responsibilities include collecting certain taxes, issuing licenses, maintaining county records and providing other services. The clerk’s office is funded through statutory fees collected in conjunction with these duties.