State auditor finds no issues of noncompliance with county clerk audit

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.