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Agreed-Upon Procedures Engagement Harlan County Sheriff's Office Audit

FRANKFORT, Ky. – State Auditor Allison Ball today released the 2024 agreed-upon procedures engagement of Harlan County Sheriff Chris Brewer. State law requires the auditor to annually audit the accounts of each county sheriff. In compliance with this law, the auditor issues two sheriff’s reports each year: one reporting on the audit of the sheriff’s tax account, and the other reporting on the audit of the fee account used to operate the office. …

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Harlan Enterprise broke the news in Harlan, United States on Friday, December 5, 2025.
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