{"version":"1.0","provider_name":"The News Journal","provider_url":"https:\/\/qa.thenewsjournal.net","title":"Schwartz\u2019s final audit as county clerk mostly positive &ndash; The News Journal","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Xk2w0MOX0G\"><a href=\"https:\/\/qa.thenewsjournal.net\/schwartzs-final-audit-as-county-clerk-mostly-positive\/\">Schwartz\u2019s final audit as county clerk mostly positive<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/qa.thenewsjournal.net\/schwartzs-final-audit-as-county-clerk-mostly-positive\/embed\/#?secret=Xk2w0MOX0G\" width=\"600\" height=\"338\" title=\"&#8220;Schwartz\u2019s final audit as county clerk mostly positive&#8221; &#8212; The News Journal\" data-secret=\"Xk2w0MOX0G\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/qa.thenewsjournal.net\/wp-content\/uploads\/2017\/11\/audit.jpg","thumbnail_width":323,"thumbnail_height":216,"description":"Former Whitley County Clerk Kay Schwartz has received her final audit report as county clerk from the Kentucky state auditor\u2019s office, and it was an almost entirely good audit. Schwartz resigned on Nov. 30, 2019, after working nearly 44 years in the Whitley County Clerk\u2019s Office, including serving nearly 12 years as county clerk. Kentucky Auditor of Public Accounts Mike Harmon publicly released the final audit of Schwartz\u2019s office Tuesday, which covered the time period from Jan. 1, 2019 through Nov. 30, 2019. State law requires the auditor to conduct annual audits of county clerks and sheriffs. As part of the audit process, the auditor must comment on noncompliance 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\u2019s only comment was that the former Whitley County Clerk\u2019s financial statement, included the time period of Jan. 1, 2019 through Dec. 31, 2019, rather than the time period of Jan. 1, 2019 through Nov. 30, 2019, which is the date that Schwartz resigned. \u201cThis resulted in the receipts being overstated by $595,356 and disbursements overstated by $564,306. Adjustments were required so that the fourth quarter financial statement would match the former county clerk\u2019s ledgers,\u201d the audit noted. \u201cAs a result of including the incoming county clerk\u2019s December 1, 2019 through December 31, 2019 activity with the former county clerk\u2019s fourth quarter financial statement, it was materially overstated.\u201d The auditor\u2019s office recommended that the Whitley County Clerk\u2019s Office maintain accurate financial reports, and separate receipts and disbursements by audit period in the future. Schwartz\u2019s official response to the audit finding was, \u201cI am very proud of another great audit for the Whitley County Clerk\u2019s Office.\u201d The county clerk\u2019s responsibilities include collecting certain taxes, issuing licenses, maintaining county records and providing other services. The clerk\u2019s office is funded through statutory fees collected in conjunction with these duties. The complete audit report can be found on the auditor\u2019s website at https:\/\/auditor.ky.gov\/Pages\/default.aspx."}