County Audit Released, Ashley-Palmertree Asked to Pay County $342,530

Finding (Board of Supervisors) Pursuant to Section 25-7-13 of the Mississippi Code Ann. (1927), the Circuit Clerk is allowed to collect fees for services performed in administering civil and criminal matters, but those fees are subject to the salary cap limitation of $90,000.00 established in the Mississippi Code. It was determined that excess amounts were drawn from civil and criminal accounts and paid to the Circuit Clerk.  The funds were place in an account in the Circuit Clerk’s name so that they would be available to settle any and all claims that may rise against the replaced funds.  The amount of $137,995.00 has remained in the accounts for five years. Recommendation The Board of Supervisors should contact the State Auditor’s office about moving these funds to an agency account or the general fund. Board of Supervisors Response The County Administrator will make contact with the State Auditor to secure the funds under county control. Finding (Circuit Clerk) Section 9-1-43. MS Code Ann. (1972) establishes a salary cap of 90,000 for the Circuit Clerk after taking deductions for employee salaries and benefits and other deductions allowed on Schedule C of Form 1040 by the Internal Revenue Service.  The Circuit Clerk is required to keep a record of those transactions.  During the review the Circuit Clerk’s Journal notes sub-contractor fees in the amount of $48,917.00 with no supporting documentation Recommendation The Circuit Clerk should reimburse the County $48,917.00 with no supporting documentation to substantiate the expenditure. Circuit Clerk’s Response The individuals paid as sub-contractors performed court services and other services in the office. Ms. Palmertree has taken exception to the recommendation and had turned the matter over to the investigative division of the Office of the State Auditor. Finding (Circuit Clerk) Section 9-1-43. MS Code Ann. (1972) establishes a salary cap of 90,000 for the Circuit Clerk after taking deductions for employee salaries and benefits and other deductions allowed on Schedule C of Form 1040 by the Internal Revenue Service.  Amounts in excess of the salary cap are to be paid to the county by April 15th of the following year. The Circuit Clerk has failed to pay a total of $293,613 to the county.

2006 – $35,166 2007 – $47,969 2008 – $13,036 2009 – $77,282 2010 – $120,160

Recommendation The Circuit Clerk should pay the county the amount due pursuant to Section 9-1-43. MS Code Ann. (1972) Circuit Clerk’s Response The matter is currently being addressed with the Office of the State Auditor. Finding (Youth Court) Bank reconciliations are not being performed on each account in a timely manner.  This is a repeat finding. Recommendation In order to maintain accuracy in recording receipts and disbursements, bank reconciliations should be performed on a monthly basis. Youth Court’s Response Bank reconciliations will be performed in a timely manner. Finding (Youth Court) Deposits for the Restitution Account are not being made in a timely manner and in comparing receipts to deposits it was determined that an amount of $682.00 had not been deposited as of September 30, 2010.  This is a repeat finding. Recommendation That a system of receipting and reconciling to the bank statement be implemented to accurately reconcile each month’s receipts to be deposited. Youth Court’s Response This will be done immediately.]]]]> ]]>

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