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2004 Special Session I

Budget Amendments - HB5001 (Conference Report)

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Circuit Court Clerk Financial Performance Language (language only)

Item 66 #1c

Item 66 #1c

Administration
Compensation Board

Language
Page 47, after line 8, insert:
"I.1.   For audits of Clerks of the Circuit Court completed after July 1, 2004, the Auditor of Public Accounts shall report any internal control matter that could be reasonably expected to lead to the loss of revenues or assets, or otherwise compromise fiscal accountability.  The Auditor of Public Accounts will also report on compliance with appropriate law and other financial matters of the Clerks' office.
2.  For internal control matters that could be reasonably expected to lead to the loss of revenues or assets, or otherwise compromise fiscal accountability, the Clerk shall provide the Auditor of Public Accounts a written corrective action plan to any such audit findings within 10 business days of the audit exit conference, which will state what actions the clerk will take to remediate the finding.  The Clerk’s response may also address the other matters in the report.  During the next audit, the Auditor of Public Accounts shall determine and report if the Clerk has corrected the finding related to internal control matters that could be reasonably expected to lead to the loss of revenues or assets, or otherwise compromise fiscal accountability.  
3.  Notwithstanding the provisions of Item 505, paragraph F.2.e.1, the Compensation Board shall not provide any salary increase to any Circuit Court Clerk identified by the Auditor of Public Accounts who has not taken corrective action for the matters reported above.”


Explanation
(This amendment requires that all circuit court clerks prepare written corrective action plans to address any internal control matters identified by the Auditor of Public Accounts. Any circuit court clerk who does not correct an internal control matter identified by the Auditor of Public Accounts by the immediately subsequent audit report shall not receive a salary increase.)