State Auditor Mike Harmon released the audit of the 2021 financial statement of former Russell County Clerk Sue Popplewell Brockman on Thursday and noted no instances of noncompliance in his report.
Auditing standards require the auditor’s letter to communicate whether the financial statement shows fairly the receipts, disbursements and excess fees of the Russell County Clerk in accordance with generally accepted accounting principles but the clerk’s financial statement did not follow this format. However, the report said the clerk’s financial statement is fairly presented in conformity with the regulatory basis of accounting, which is an acceptable reporting methodology.
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. State law requires the auditor to conduct annual audits of county clerks and sheriffs.
The audit report can be found on the auditor’s website.