Press Release from Ed Hatchett,
Kentucky Auditor of Public Accounts

Subject: Hatchett Releases Perry County Fiscal Court Audit
Release Date: May 9, 2000
Audit online at: http://www.auditor.ky.gov/Public/Audit_Reports/Archive/1998PerryFCaudit.pdf

Commonwealth of Kentucky
Auditor of Public Accounts
144 Capitol Annex
Frankfort, KY 40601

C
ontact:
Harold McKinney
Legal Counsel
Phone 502-573-0050
FAX 502-573-0067
APA.PressReleases@auditor.ky.gov

(Frankfort - May 9, 2000) Calling the financial records of the Perry County Fiscal Court "unauditable" for the fiscal year ending June 30, 1998, State Auditor Ed Hatchett has disclaimed an auditor's opinion on the County's records.

In a letter to Governor Paul Patton and the Perry County Fiscal Court, Hatchett refused to express an opinion on the financial statements of the county, citing (1) auditors' inability to rely on the representations made by former County Judge/Executive Sherman Neace, who was indicted on federal charges, (2) incompleteness and inaccuracy of the financial statements resulting from serious weaknesses in internal controls, and (3) auditors' inability to obtain management representations from the County required by generally accepted auditing standards.

Hatchett's report detailed 28 Comments and Recommendations critical of the County's records and fiscal management. Some of the more egregious practices noted were the deficit of more than $700,000 in the general fund and the excess of expenditures over receipts of more than $800,000.

"The situation is deplorable," said Hatchett. "This is the first time in at least 25 years our auditors have been unable to express an opinion because of the state of the financial records and management of a county."

This report is posted on the internet at the following site: www.auditor.ky.gov

 

Edward B. Hatchett Jr.
Auditor of Public Accounts
144 Capitol Annex
Frankfort, KY 40601
WEB:
www.auditor.ky.gov/