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State Auditor Adam Edelen recently released the annual audit of the Taylor County Clerk's office for 2012.
The audit found County Clerk Mark Carney's financial statement to fairly represent the revenues, expenses and excess fees of the Taylor County Clerk's Office in conformity with the regulatory basis of accounting.
Edelen included three comments with the audit, however, stating that Carney needs to make changes to the way his office functions.
First, the audit recommends that all employees prepare timesheets each pay period to indicate actual hours worked and any sick or vacation leave taken. The timesheets are to be signed by the employee and reviewed and signed by the supervisor.
Second, Luallen's audit states that Carney should deposit funds on a daily basis.
The audit states that Carney should take daily collections to a bank or put them in a fireproof place until a deposit can be made.
Lastly, the audit states that Carney's office has a lack of adequate segregation of duties, which occurs when one person has control over various elements of a single account.
According to the audit, Carney's office is responsible for 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.
According to the audit, Carney's office collected nearly $4.9 million in revenue from licenses, taxes, fees and other charges. Expenses, according to the report, totaled $4.6 million.
The office's net revenue, according to the report, was $213,851. However, the statutory maximum amount, expenses and training incentives are to be subtracted from that amount, the report states, leaving excess funds of $121,252. Carney has paid $120,000 of the excess fees to Taylor Fiscal Court and owes the county $1,252.
The audit, in its entirety, can be read at www.auditor.ky.gov.