Is the point of this approach simply to turn an ad-hoc SQL command into a stored procedure? If so, I really don't see the benefit of an ad-hoc dynamic query implemented in a proc over an ad-hoc query in the data tier. That is, why not just build the COUNT query dynamically in the data tier for the relevant table?

This approach just seems like like a convoluted way to do something that adds complexity with no obvious benefit.