On February 27, 2014, the Interim Johnson County Auditor (JCA) presented his report, “Review of Johnson County Sheriff’s Office,” to the Board of County Commissioners. His February 27, 2014, report can be found at 'Review of Johnson County Sheriff's Office', and the Sheriff’s Response is 'Sheriff's Response to County Auditor Report'.
On June 26, 2014, a Forensic Accountant from BKD, LLP, (BKD), a national CPA and advisory firm, appeared before the BOCC at the request of the Sheriff’s Office in conjunction with the Sheriff’s 2015 Budget presentation to discuss BKD’s report dated May 31, 2014 covering BKD’s findings, conclusions and observations on the “Conversion Savings” discussed in the JCA’s “Review of Johnson County Sheriff’s Office” report dated February 27, 2014. During the June 26th presentation by BKD, the BOCC requested that BKD meet with the JCA to reconcile various questions presented in the BKD report.
That meeting took place on June 30, 2014, and during the meeting, the JCA presented a “Discussion Paper” which addressed certain items from the BKD report. After the June 30th meeting, the JCA provided BKD an updated version of the “Discussion Paper” on July 1, 2014. After BKD studied the updated “Discussion Paper” and performed additional analysis, BKD prepared a supplement to BKD’s written report originally dated May 31, 2014.
BKD’s supplemental report states that the findings and conclusions contained in BKD’s original report dated May 31, 2014, remain unchanged except that BKD was able to compute the Court Security savings component after discussing the methodology used in the JCA’s report dated February 27, 2014. BKD also noted in the supplemental report that the JCA plans to reissue the February 27, 2014, report to incorporate corrections, and BKD listed several additional corrections and clarifications that BKD recommends the JCA incorporate in his reissued report. BKD’s supplemental report, which is dated July 2, 2014, as well as their original report dated May 31, 2014, can be found by clicking on the links below: