Whitley County Clerk gets clean audit report

Whitley County Clerk Carolyn Willis has received a clean financial bill of health, according to a recently released audit by Kentucky Auditor of Public Accounts Mike Harmon’s office into her 2021 financial statement for the clerk’s fee account.

“The auditor noted no instances of non-compliance. The auditor also noted no matters involving internal control over financial reporting and its operation that were consider material weaknesses,” according to a release by Harmon’s office.

State law requires the state auditor to conduct annual audits of county clerks and sheriffs.

Auditing standards require the auditor’s letter to communicate whether the clerk’s financial statement presents fairly the receipts, disbursements and excess fees of the clerk’s office.

“The clerk’s financial statement is fairly presented in conformity with the regulatory basis of accounting, which is an acceptable reporting methodology. This reporting methodology is followed for all 120 clerk audits in Kentucky,” according to the release.

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.

Willis office collected a total of $10,863,589 in fees collected for services, licenses, taxes and so forth in 2021, including: $4,429,094 in motor vehicle usage tax, $3,579,698 in tangible personal property tax and $1,283,745 in motor vehicle licenses and transfer, according to the audit.

The office also collected $15,980 in notary fees, $15,440 in marriage license fees, $112,858 in deed transfer tax, $614,213 in delinquent taxes, $115,562 in title lien statements, and $92,288 in real estate mortgages/fixture filings, the audit stated.

The audit report can be found on the auditor’s website at https://auditor.ky.gov/Auditreports/Whitley/2021WhitleyFEC-audit.pdf.