One exception was found in a recently released agreed-upon procedures (AUP) report of the Lyon County Clerk’s Office.
According to a release from State Auditor Mike Harmon on Tuesday the one exception identified in the AUP engagement of Lyon County Clerk Lori Duff was excess fees in the amount of $9 due to the Lyon County Fiscal Court. The release indicates Clerk Duff issued a $9 check to the fiscal court August 4th to pay the excess fees due.
The release notes state law requires the auditor to conduct annual audits of county clerks and sheriffs but following legislation that took effect in July 2018, clerks and sheriffs who meet certain criteria may apply for an AUP engagement in lieu of an audit of their fee account. The intent of change was to reduce audit costs for sheriffs and clerks that have a history of clean audits while still maintaining an appropriate level of accountability. County Clerk Duff applied for and received approval from the Auditor of Public Accounts to obtain an AUP engagement for the 2019 calendar year. Auditors then performed the procedures, which were agreed to by the county clerk, on receipts and disbursements, excess fees, record keeping, and leases, contracts, and liabilities for the period of January 1, 2019 through December 31, 2019. A summary was then provided in the report and identified the one exception for the Lyon County Clerk’s Office.
A county clerk’s responsibilities include collecting certain taxes, issuing licenses, maintaining county records and providing other services and is funded through statutory fees collected in conjunction with these duties.
The agreed-upon procedures report can be found on the state auditor’s website here.
