The Kentucky auditor’s office noted one violation in its report on the Livingston County Clerk’s 2011 financial statement. The auditor’s office found the county clerk bookkeeper controlled all the financial records without a second person reviewing them.
The audit calls that as a lack of segregation of duties, and recommends the county clerk approve monthly tax reports. It also recommends a second person sign all checks and initial all ledgers. The move is designed to prevent accounting fraud. Livingston County Clerk Sonya Williams was not immediately available for comment.