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State Auditor Adam Edelen last week released the audit of the 2011 financial statement of LaRue County Clerk Linda Carter. 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 LaRue County clerk in conformity with the regulatory basis of accounting.
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 Clerk’s office reported the following receipts and taxes for year ended Dec. 31, 2011:
Motor vehicle licenses and transfers – $481,595
Usage tax – $583,135
Tangible personal property tax – $1,070,469
Fish and game licenses – $7,237
Marriage licenses – $3,443
Notary fees – $1,410
Deed transfer tax – $28,940
Delinquent tax – $235,250
Revenue supplement – $61,283
Fees collected for services totaled $96,426 and included recordings of deeds, easements, contracts, real estate mortgages, powers of attorney, affordable housing trusts and candidate filing fees.
The Clerk turned over $130,174 of excess fees to Fiscal Court on March 12.
The audit report can be found on the auditor's website.