Harmon Releases Agreed-Upon Procedures Engagement of Wayne County Attorney’s Office

FRANKFORT, Ky. – State Auditor Mike Harmon today released the 2022 agreed-upon
procedures engagement of Wayne County Attorney Thomas G. Simmons.
Over the past year, APA worked with the Kentucky County Attorneys Association to develop the
AUP pilot program and sought volunteers among county attorneys to participate in the initial
review.
The Wayne County Attorney volunteered to obtain an AUP engagement for Fiscal Year 2022 from
the Auditor of Public Accounts. AUP reports present the procedures performed and the results of
those procedures, called findings. Auditors performed the procedures, which were agreed to by the
Wayne County Attorney, for the period July 1, 2021 through June 30, 2022.
The following exceptions were identified during the AUP engagement:
• Confirmed traffic safety receipts from third party vendors were traced to the bank
statements. However, the official did not maintain a receipts ledger.
County Attorney’s Response: New program has been purchased to maintain a ledger for this
account, rather than just having bank account records for the account.
• All delinquent tax receipts from the county clerk were confirmed and traced to the
bank statements. However, the official did not maintain a receipts ledger.
County Attorney’s Response: New program has been purchased to maintain a ledger for this
account, rather than just having bank account records for the account.
• The county attorney did not maintain a receipts ledger or retain copies of the deposit
tickets.
County Attorney’s Response: New program has been purchased to maintain a ledger for this
account, rather than just having bank account records for the account.
• Operating disbursements tested agreed to supporting documentation and were for
official operating expenses. However, the county attorney did not maintain a
disbursements ledger.
County Attorney’s Response: New program has been purchased to maintain a ledger for this
account, rather than just having bank account records for the account.
The agreed-upon procedures report can be found on the auditor’s website