Luallen Releases Audit of See the audit report for Full Details |
Crit Luallen |
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(Frankfort - August 18, 2008)
State Auditor Crit Luallen today released the audit of the 2007 financial statement of Taylor County Clerk, Mark Carney. State law requires the Auditor to conduct annual audits of county clerks and sheriffs.
The audit found that the Clerk’s financial statement presents fairly the revenues, expenditures, and excess fees of the Taylor County Clerk in conformity with the regulatory basis of accounting. As part of the audit process, the Auditor must comment on non-compliance with laws, regulations, contracts and grants. The Auditor must also comment on material weaknesses involving the internal control over financial operations and reporting. The audit contains the following comment: the County Clerk’s office lacks adequate segregation of duties. The deputy who prepares the daily checkout sheet also collects money, prepares the daily deposit, and posts to ledgers. The County Clerk also performs these duties. Another deputy and the County Clerk jointly prepare the quarterly financial reports. The County Clerk prepares, signs, and posts all disbursement checks including payroll. County Clerk prepares all bank reconciliations for the fee account and payroll account. Compensating controls would not be effective over duties performed by the County Clerk. The audit recommends that the County Clerk delegate these duties to other employees and implement compensating controls to offset this lack of segregation of duties and document those compensating controls. The Taylor County Clerk, Mark Carney, responded, “This Clerk has lots of experience in managing the money, deposits and bank statements and I am a very hands on person who likes to be involved in the office. Customer service to the citizens of Taylor County is a big goal of mine so I do a lot of the record keeping including bank reconciliations not to hinder a deputy from learning a new job, but to allow that deputy clerk to be free to provide service and assistance to the citizens of Taylor County. As far as the compensating controls over my work – to me that’s what these audits are for.” The County Clerk’s responsibilities include collecting certain taxes, issuing licenses, maintaining county records and providing other services. The Clerk’s office is funded through statutory fees collected in conjunction with these duties. |
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