State Auditor Mike Harmon’s office found no instances of non-compliance and no material weaknesses in financial reporting during a recent audit of County Clerk Sue Popplewell Brockman’s office.
Every county clerk in the state of Kentucky must be audited by the state auditor’s office once annually, according to Kentucky law. This audit covered the year 2019.
The following came from the audit report:
“Auditing standards require the auditor’s letter to communicate whether the financial statement presents fairly the receipts, disbursements and excess fees of the Russell 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.”