State Auditor Mike Harmon has released the audit of the financial statement of the Perry County Fiscal Court for the fiscal year ended June 30, 2020. State law requires annual audits of county fiscal courts.

Findings 15 and 17 of the audit report will be referred to the Department for Local Government (DLG) for further review

The audit contains the following comments:

The Perry County Fiscal Court failed to provide adequate oversight over all accounting and financial management practices.

The Perry County Fiscal Court did not amend its budget to reflect the transfer of the financial management activities of the Sanitation District No. 1 of Perry County.

The Perry County Fiscal Court did not obtain proper approval for all budget amendments.

The Perry County Fiscal Court failed to properly disclose debt on the quarterly financial report.

 

The audit report can be found on the auditor’s website at www.auditor.ky.gov.