Former Whitley County Clerk Kay Schwartz has received her final audit report as county clerk from the Kentucky state auditor’s 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’s Office, including serving nearly 12 years as county clerk.
Kentucky Auditor of Public Accounts Mike Harmon publicly released the final audit of Schwartz’s 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’s only comment was that the former Whitley County Clerk’s 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.
“This 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’s ledgers,” the audit noted. “As a result of including the incoming county clerk’s December 1, 2019 through December 31, 2019 activity with the former county clerk’s fourth quarter financial statement, it was materially overstated.”
The auditor’s office recommended that the Whitley County Clerk’s Office maintain accurate financial reports, and separate receipts and disbursements by audit period in the future.
Schwartz’s official response to the audit finding was, “I am very proud of another great audit for the Whitley County Clerk’s Office.”
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.
The complete audit report can be found on the auditor’s website at https://auditor.ky.gov/Pages/default.aspx.