BKD, LLP was hired by Ferree, Bunn, Rundberg, Radom & Ridgway, Chartered, to provide certain agreed upon procedures related to the Johnson County Sheriff’s Office (JCSO). The agreed upon procedures focused on the Sheriff’s Office 2015 Budget Presentation and certain estimates and calculations reported in the Johnson County Auditor’s report regarding staffing. BKD’s engagement review did not extend into other audit objectives. BKD’s Johnson County Sheriff’s Office Agreed Upon Procedures report dated May 31, 2014, was presented to the Board of County Commissioners (BOCC) at a Committee of the Whole meeting on June 26, 2014. As a result of that presentation, the BOCC requested BKD meet with Audit Services to discuss the savings conversion estimates associated with the audit recommendation to convert specific sworn law enforcement positions to civilian.
In preparation for the meeting with BKD, Audit Services prepared a Discussion Paper addressing certain issues raised in their May 31, 2014, report. On June 30, 2014, representatives from BKD, JCSO, Budget & Financial Planning and Audit Services met to discuss the BKD report. The Discussion Paper was forwarded to the BOCC, County Manager’s Office, Budget & Financial Planning and the JCSO, on July 1, 2014.
BKD issued a supplemental report titled: Johnson County Sheriff’s Office Response to the Johnson County Auditor’s Discussion Paper (Undated) on July 2, 2014, addressing information obtained in the June 30, 2014, meeting.
The Interim County Auditor considered information obtained from BKD’s original and supplemental reports and the exchange of information in the June 30, 2014, meeting, and responded to the BOCC and Sheriff Denning on September 18, 2014, see Memo to BOCC and JCSO.