Whitley County Clerk continues streak of perfect audits

Whitley County Clerk Kay Schwartz is running a tight, efficient financial ship, according to the results of an annual audit released last week by the State Auditor, continuing a streak of perfect audits for Schwartz since she took office in 2007.

State Auditor Crit Luallen released the results of an audit of the Clerk’s fee account for 2009 last Wednesday. The report was the cleanest opinion any government entity can receive.

"The Auditor noted no instances of noncompliance," the report reads. "The Auditor also noted no matters involving internal control over financial reporting and its operation that were considered to be material weaknesses."

"I am very proud of that," said Schwartz who took office in Jan. 2007 after a long stint in the position by her predecessor Tom Rains. "I have good, efficient staff and we work very hard at making sure the taxpayer’s dollars are taken care of and distributed where they should be."

The State Auditor is tasked with performing annual audits of all county clerks and sheriffs in Kentucky. Those two positions are responsible for nearly all tax collection responsibilities in the state’s counties.

According the audit examination, which ended Dec. 31, 2009, the Whitley County Clerk’s office had $128,368 at year’s end – a decrease of $20,470 from the prior year. Total revenues in the office increased $801,181 from the prior year and expenditures increased by $821,651. For county clerks, increases or decreases revenue and expenditures almost invariably go hand-in-hand since they pay out nearly all money collected to varying taxing districts (fiscal court, school districts, etc.).
Schwartz office had $6,950,419 in revenues and $6,733,779 in expenditures.

As of the end of 2008, the office had $13,420 remaining as part of a local records grant to be used for the purchase of a roller desk and film cartridges for archiving purposes. As of Dec. 31, 2009 all the money had been spent. Schwartz said the Kentucky Department of Libraries and Archives has already audited use of the money and determined everything was done properly.

"We put grant checks in a separate account so it doesn’t get commingled with tax dollars and other fees," Schwartz said. "We want to avoid any confusion when it comes to grants."

Schwartz said auditors are very thorough and take time even to review time sheets down to the last hour and interview employees to make sure labor laws are being followed.

"They pick you to pieces," Schwartz said. "They want to make sure I am doing my job. It is a very, very thorough audit."

Since she took office, Schwartz has received perfect audits from the State Auditor, a streak she said she is proud of and plans to continue