Auditor flags two findings in Perry County Clerk Wayne Napier audit

Auditors said Perry County Clerk Wayne Napier’s office sent a fourth-quarter report that did not match the books, overstating receipts by $133,915, understating disbursements by $283,498 and overstating excess fees by $330,086. For an office that handles vehicle renewal, land records, marriage licenses, notary bonds, recording fees, voter information and delinquent taxes, the errors go straight to public trust in how county money is counted.

The Kentucky Auditor of Public Accounts, led by Allison Ball, released the audit of the office’s financial statement for the year ended Dec. 31, 2024, in Frankfort. The report also names Perry County Judge/Executive Scott Alexander. Under the regulatory basis used for county clerk audits in Kentucky, the statement of receipts, disbursements and excess fees was fairly presented, but the audit still found two problems that point to weak controls inside the office. The same reporting format is used in all 120 clerk audits across Kentucky.

The first finding centered on the fourth-quarter financial statement sent to the Department for Local Government. Auditors said the report left out $223,497 in tangible personal property tax payments and a $60,000 state advancement repayment, while also counting $134,521 in state grant receipts that should not have been included as excess fees. The audit recommended stronger internal controls and better reconciliation between the ledgers and the financial reports. Napier’s office said it had received additional training to make sure the fourth quarter is accurately reflected and that the change would be implemented immediately.

The second finding was more basic: the office lacked adequate segregation of duties over receipts, disbursements and bank reconciliations. The bookkeeper receives cash, posts receipts and disbursements, and completes monthly bank reconciliations, while Napier provides oversight. Napier told auditors he could not hire additional employees because of budget limitations. The audit said that setup led to inaccurate reporting to state and local taxing districts and that duties should be separated more clearly.

The 2024 findings marked a step backward from the 2023 audit, which said the clerk’s statement fairly presented the office’s receipts, disbursements and excess fees on the regulatory basis. For Perry County taxpayers, the issue is not abstract bookkeeping. It is the record behind a front-line office where residents renew plates, record deeds and rely on the county to keep public money and public records straight.