Knott County Fiscal Court accepts clerk's fourth-quarter report needed for audit

Knott County Fiscal Court on May 31 accepted the county clerk's fourth-quarter report for 2023, a step the clerk said auditors required to complete the county audit.

The clerk, addressed in the meeting as "Miss Reese," told the court this was "our last report for the auditors" and that it included all expenditures and excess fees for the year. She said she issued a final check to close out the 2023 fiscal year, but the amount as recorded in the meeting transcript was unclear. The clerk said completing this report enables the audit process to finish.

Court members called for and approved a motion to accept the report. The motion was made by Kraft and seconded by Smith; a vocal vote of "ayes" was recorded and the report was adopted for audit purposes.

The acceptance is procedural: the clerk emphasized the report compiles the year's expenditures and excess-fee disposition for audit review. No ordinance, budget amendment, or funding reallocation was adopted during this item.

The court moved directly from the report item to other business after the vote; no public comments were recorded on the report during the meeting.

Next procedural steps: the clerk indicated the audit can proceed now that the report has been submitted to auditors.