State auditor releases report on Pulaski County Clerk's Office

Linda Burnett

The Pulaski County Clerks Office received one minor comment on its annual state audit - a note that the office does not fully segregate duties over all accounting functions.

The report released from the office of State Auditor Mike Harmon covers the financial audit for the office of Pulaski County Clerk Linda Burnett.

"Proper segregation of duties over various accounting functions such as preparing deposits, recording receipts and disbursements, and preparing monthly reports, or implementing additional oversight is essential for providing protection from asset misappropriation and inaccurate financial reporting," the report states.

"Furthermore, proper segregation of duties protects employees in the normal course of performing their daily responsibilities.

"We recommend the county clerk segregate duties over all accounting functions. If segregation of duties is not possible, strong oversight to ensure accuracy should be provided by an individual who did not prepare the report or disbursement and should be documented by his/her signature or initials on all source documentation."

The report notes that the same finding was a part of the prior year's audit report.

The Clerk's Office responded to the auditor's finding by saying they will make sure the bookkeeper has a second person to review all reports and help prepare them. They will also hire a second assistant bookkeeper to assist with tasks.

The audit report can be found on the State Auditor's website: auditor.ky.gov.

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