County Clerk’s Office Receives a good Audit Report

State Auditor Allison Ball released the audit of the 2023 financial statement
of Wayne County Clerk Heather Piercy. 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 Wayne 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