Journal-Times (Grayson, KY)

October 31, 2012

Sheriff, Clerk receive auditor’s OK

By Joe Lewis - Staff Writer

Oct. 31, 2012 — Recently released 2011 audit reports reveal that the Carter County Clerk and Sheriff are in compliance with state law on their office finances.

State Auditor Adam Edelen made his findings public in early October.

These reports indicate no issues of non-compliance from either department and assert that all relevant financial statements are in order and comply with commonly-accepted accounting standards.

The County Clerk saw $6,190,460 of revenue come through his office in 2011, with more than three quarters of that coming from motor vehicle-based fees such as motor vehicle licenses, title transfers, property tax and usage tax.

The Sheriff reported $971,976 in total revenue for 2011, gained from several sources, including property tax commissions, state and federal grants, and fees for various services that the office performs.

While his office found no instances of wrongdoing, Edelen did recommend that Sheriff Casey Brammell separate some of the department’s financial duties.

“The bookkeeper collects, deposits and records receipts and also prepares the bank reconciliation. In our judgment, this control deficiency could have adversely affected the former Sheriff’s ability to record, process, summarize and report accurate financial information,” said Edelen in the audit report.

Edelen recommended that the Sheriff take on the responsibility of making bank deposits and performing monthly reconciliations in order to more properly separate accounting duties within the department.

The County Clerk’s audit report contained no specific recommendations by the auditor’s office.

The next audit period for both the Sheriff and the County Clerk will be the 2012 calendar year, with release of findings likely to come in fall 2013.

Joe Lewis can be reached at or by telephone at 286-4201.