FRANKFORT, Ky. – State Auditor Allison Ball released the audit of the 2023 financial statement

of Bell County Clerk Debbie Turner Gambrel. State law requires the auditor to conduct annual

audits of county clerks and sheriffs.

Auditing standards require the auditor’s letter to communicate whether the financial statement

presents fairly the receipts, disbursements, and excess fees of the Bell County Clerk in accordance

with accounting principles generally accepted in the United States of America. The clerk’s

financial statement did not follow this format. However, the clerk’s financial statement is fairly

presented in conformity with the regulatory basis of accounting, which is an acceptable reporting

methodology. This reporting methodology is followed for all 120 clerk audits in Kentucky.

The auditor noted no instances of noncompliance. The auditor also noted no matters involving

internal control over financial reporting and its operation that were considered to be material

weaknesses.

The county clerk’s responsibilities include collecting certain taxes, issuing licenses, maintaining

county records and providing other services. The clerk’s office is funded through statutory fees

collected in conjunction with these duties.

The audit report can be found on the auditor’s website.

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The Auditor of Public Accounts ensures that public resources are protected, accurately valued,

properly accounted for, and effectively employed to raise the quality of life of Kentuckians.

Call 1-800-KY-ALERT or visit our website to report suspected waste and abuse.