Ronica Shannon
The state audit of the Madison County Clerk’s office is now in the Kentucky Attorney General’s hands after findings were released today that included the alteration of public records.
The audit report issued several remarks about instances where public records had been altered for county clerk customers and for a relative of Madison County Clerk Billy Gabbard.
“... a relative of the county clerk came in to renew his of her registration,” the report reads. “The relative, however, had a delinquent motor vehicle tax lien on another vehicle registered under his or her Social Security number. In order for the relative to renew this vehicle, his or her Social Security number was manipulated/changed, again removing the issue of the delinquent taxes, because the altered Social Security number was no longer associated with this person and the tax delinquencies. The county clerk’s relative paid the taxes on the vehicle and the Social Security number was changed back.”
Another instance reported in the audit claims that a customer came in to renew a motor vehicle registration, but had delinquent motor vehicle tax liens on other vehicles and would not be able to renew the registration because of the delinquencies.
Gabbard instructed a deputy clerk to once again change the customer’s Social Security number to complete the process, then change it back, the audit found.
Kentucky law states, “... a county clerk shall not issue a replacement plate, decal or registration certificate ... or a registration for renewal to any person who on January 1 of any year owned a vehicle on which ... ad valorem taxes are delinquent.”
The audit report included a response from Gabbard about these findings. Gabbard states: “This is not a general practice, however, at the clerk’s discretion, may be deemed necessary, but must have his (Gabbard’s) prior approval.”
Auditors also found that Gabbard had used a passenger decal on his personal vehicle from July 2008 through January 2009 without renewing his registration and paying for the decal.
He renewed his registration and paid on Jan. 6, 2009, according to the audit report.
“However, even though the registration was delinquent, he had the deputy clerk waive the penalty and interest, which should have been charged on these delinquent taxes,” the report states. “Having the County Clerk override the internal controls in place personally, creates an atmosphere in the office that the controls can be circumvented at will, and could lead to others trying to do the same.”
Another audit finding was related to the way the county clerk’s office payroll is documented, reviewed and accounted for.
The audit revealed that employees did not sign timecards and supervisors/county clerk did not document their review/approval; documented overtime on timecards was not paid; adjustments to timecards were not properly approved by management; and timecards did not accurately reflect time worked.
Gabbard’s response to these findings states: “All time cards have been reviewed in the past, however we will now require the employees’ and reviewers’ signatures.”
The audit also requested that the county clerk ensure that all computer passwords are secured at all times.
“Once logged in, the deputies’ computers would not be logged out or shut down all day and even overnight,” the audit states. “This could allow unauthorized access to any deputies’ computer and allow others to conduct transactions on computers that were not their own. Additionally, the county clerk would ask deputies’ for their passwords when his had expired or he was locked out in order to obtain access to the system.”
Gabbard’s response to these findings stated: “All computers are password protected.”
Additional audit findings stated that the county clerk should issue and account for receipts for copies, only expend funds for allowable purchases and improve procedures over the petty cash account.
View the entire audit, that includes all findings and comments, at www.auditor.ky.gov.
Ronica Shannon can be reached at rshannon@richmondregister.com or 624-6608.
