Kentucky State Auditor Mike Harmon released his findings from the audit of former Carlisle County Clerk Michael Toon. The audit covered material that spanned from January 1, 2018 through January 6, 2019, and served to ensure the financial statements produced by the County Clerk are accurate.
Over the course of the audit, Harmon found nine items which he deemed concerning, and listed them in his report as follows:
1. The former Carlisle County Clerk’s Office lacked adequate segregation of duties.
2. The former Carlisle County Clerk had weak internal controls over timekeeping.
3. The former Carlisle County Clerk lacked internal controls over financial reporting.
4. The former Carlisle County Clerk had $3,497 of disallowed disbursements for 2018.
5. The former Carlisle County Clerk failed to pay the taxing districts for all delinquent taxes received from 2016.
6. The former Carlisle County Clerk failed to pay the taxing districts for all delinquent taxes received from 2017.
7. The former Carlisle County Clerk as not in compliance with KRS 64.535.
8. The former Carlisle County Clerk did not submit the 2018 annual settlement timely.
9. The former Carlisle County Clerk failed to settle prior year accounts.
According to Harmon's report, Toon did not provide a response to the findings.
For the full details of the audit, check the link below.
On the Net:
Harmon Releases Audit of Former Carlisle County Clerk’s Fee Account
