Caldwell County Clerk Jennifer Hale addressed the Fiscal Court at Tuesday’s meeting about a newly released 2024 audit from the Kentucky Auditor of Public Accounts, which stated she is not fulfilling her duties as an elected official.
On Monday, Kentucky Auditor of Public Accounts Allison Ball released the 2024 Caldwell County Clerk Audit Report, which stated that the audit found the “Caldwell County Clerk is not fulfilling her responsibilities as an elected official.” The audit outlined several deficiencies and instances of noncompliance in the subsequent findings.
• The Caldwell County Clerk did not properly submit her 2024 fourth quarter financial report or settle
2024 excess fees.
• The Caldwell County Clerk has material weaknesses over the recordkeeping and reporting functions.
• The Caldwell County Clerk lacks adequate segregation of duties over disbursements and the
reconciliation process.
• The Caldwell County Clerk did not properly distribute tangible personal property taxes.
• The Caldwell County Clerk does not have a written agreement to protect deposits.
The audit also states, “the county clerk does not devote sufficient time to financial reporting and has not implemented policies and procedures to ensure all financial activity is compiled and reported timely.” Additionally, the audit “says the county clerk has failed to implement policies and procedures to ensure taxes are distributed to taxing districts timely.” Auditors say “the county clerk is in violation of many statutes that govern fee office operations. Additionally, it states the governmental entities and taxing districts (state, county, school, library, health department, extension district, hospital, etc.) are being deprived of the resources they rely on to fulfill their financial obligations.”
At Tuesday’s meeting, Hale explained that the County Clerk’s Office has undergone significant changes, including the addition of new services and managing four bank accounts.
click to download audioHale also noted that she is responsible for processing all monthly payments to the court, state, and various tax districts, and acknowledged that she has made some errors in this process.
click to download audioShe added that a new bookkeeping system, provided by SMI—the company responsible for the Clerk’s Office e-reporting—will be used in the County Clerk’s Office.
click to download audioAfter Hale’s comments, District 1 Magistrate Elbert Bennett expressed his appreciation for the work she has done as County Clerk.
click to download audioThe full 2024 Caldwell CountyClerk Audit Report can be found by clicking here.
