State Auditor Allison Ball released the audit of the 2024 financial
statements of Montgomery County Clerk Chris Cockrell. State law requires the auditor to
conduct annual audits of county clerks and sheriffs.
Auditing standards require the auditor’s letter to communicate whether the financial
statement presents fairly the receipts, disbursements, and excess fees of the
Montgomery County Clerk in accordance with accounting principles generally accepted in
the United States of America. The clerk’s financial statement did not follow this format.
However, 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.
The auditor noted no instances of noncompliance. The auditor also noted no matters
involving internal control over financial reporting and its operation that were considered to
be material weaknesses.
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 audit report can be found on the auditor’s website.
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