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Kane County auditor recommends transition audit for sheriff’s office

Published: Thursday, Aug. 28, 2014 10:13 p.m. CDT • Updated: Thursday, Aug. 28, 2014 10:15 p.m. CDT

GENEVA – With Kane County Sheriff Pat Perez not seeking re-election this fall, one county official is seeking funds to conduct an audit to help with the transition of leadership.

Auditor Terry Hunt this week continued to explain the need for this non-mandated function to the Finance/Budget Committee. He first told the committee about the transition audit in June as part of his initial 2015 budget.

At an anticipated cost of $30,000, the audit would account for some of the major changes in his budget, he has said.

County officials are working to reduce a projected deficit in the general fund. The initial $2 million gap has been narrowed to about $800,000, finance staff said Wednesday.

Hunt said the transition audit, which would be conducted by a third party, would not be an ongoing expense because it is linked to the election cycle and the term of the office.

Although some states have statutory requirements for such audits, Hunt said it is not required in Illinois. However, he said, it is a generally recognized component of best practice financial policies. It aims to provide assurance to the county, as well as the outgoing and incoming officials, he has said.

In a presentation last month, Hunt said the audit would cover the areas of human resources, cash receipts and disbursements, fixed assets, accounts payable. General aspects of the sheriff’s office, including adult corrections, court security and recent financial information, also would be assessed, he said.

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