State Auditor Crit Luallen today released the audit of the 2010 financial statement of 龙8龙8娱乐appapp下载 County Clerk, Carol Sue Mills. State law requires the Auditor to conduct annual audits of county clerks and sheriffs.
The audit found that the Clerk’s financial statement presents fairly the revenues, expenditures, and excess fees of the 龙8龙8娱乐appapp下载 County Clerk in conformity with the regulatory basis of accounting.
As part of the audit process, the Auditor must comment on non-compliance with laws, regulations, contracts and grants. The Auditor must also comment on material weaknesses involving the internal control over financial operations and reporting.
The audit contains the following comment: the Clerk’s office lacks adequate segregation of duties. This occurs when only one person has control over various elements of a single account, e.g., deposits and payments. The report recognizes that due to the diversity of operations, small size, and budget restrictions, the Clerk has limited options for establishing a segregation of duties. However, the audit provides the Clerk with specific recommendations for improvement of procedures.
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.