Report: Clerk’s revenues outpace spending in FY 2022

The audit report showed the Clerk’s spending down significantly from the prior year. For FY 2021, the Clerk’s revenues were $730,402 with spending totaling $785,231.

Even with the decrease of spending, governmental activities reported total net deficit of $631,999 for FY 2022. This compares to the prior year ending total net deficit of $711,289.

According to the report, the Clerk showed $545,242 in total assets with the majority of that amount being current assets of $534,701. 

But, the Clerk’s total liabilities amounted to $925,383 with concurrent liabilities being $924,312.

Capital assets of $7,541 included office equipment, furniture and fixtures, according to the audit.

Additionally, the Clerk’s office had no outstanding debt, according to the audit.

“Historically, the office staff and costs remain stable with small increases in operating expenses,” the audit reported. “If these costs remain consistent, the Clerks General Fund balance is expected to remain the same by the close of the next fiscal year.”

According to the report’s state of revenues, expenditures and changes in fund balances, the Clerk’s office took in $305,739 in court costs, fees and charges.

The office also collected $313,396 in fees for recording legal documents; $23,840 in fees certified copies of documents and $64,781 in use of money and property interest earnings.

Also according to the report’s state of revenues, expenditures and changes in fund balances, the Clerk’s office spent $388,659 in general government - judicial, and $141,487 in related benefits.

The office spent $131,368 in personnel services; $36,135 in operating expenses; $4,009 in supplies and $8,651 in travel and professional fees.

Agency head is Andy Anders.

Silas Simmons LLP of Natchez performed the audit and listed one finding.

2022-1 Segregation of Duties (Internal Control Finding)

According to the audit, due to the small size of the entity and the lack of separation of duties from employees, many important elements of good internal controls cannot be implemented to ensure adequate protection of the entity’s assets.

The auditors recommended that management continue to provide the necessary oversight in its internal control procedures, specifically in the areas of cash receipts, recordings of transactions, deposits and review of checks written.