Auditor Crit Luallen’s office today released a report of the 2007 and 2008 audits of Perry County Clerk Haven King. And, hoo boy.

Funds from the clerk’s official fee account were used for all kinds of random junk. Personally imprinted items, unapproved Board of Election payments, duplicate employee payments, charitable contributions and for an employee dinner. None of these expenses, obviously, are allowable expenses under Kentucky law.

“We are recommending that the county clerk avoid expenses that do not meet the standard requiring that clerk expenditures of public funds be necessary for the operation of the office,” Crit Luallen said. “Since a fee official handles tax dollars, it’s imperative that all guidelines and standards are followed to ensure proper oversight of taxpayers’ funds.”

Highlights from the 2007 audit:

• $1,215 for personally imprinted items. The clerk purchased imprinted items to give away throughout the year to encourage voting, for use during elections or during election training. However, some of the items were imprinted with “Haven King Your VOTE is Your Voice” or with “Haven King Perry County Clerk.”
• $2,925 for unapproved Board of Election payments. Payments to one employee who was not approved as an election commissioner, board member, or employee of the board by the State Board of Elections were made.
• $3,597 for duplicate employee payments. Employees were paid additional wages for working at the Black Gold Festival during their normal workday, as well as paying the employees their regular bi-weekly salary.
• $1,350 for charitable contributions. A total of $1,350 on wages for individuals to work for charities and imprinted T-shirts.
• $506 for employee dinner. A total of $506 was expended for meals during an end of year meeting. Auditor examined the register-generated ticket, which included $379 in food and beverages. An additional $59 of food and $68 of tip was hand-written in.

Luallen’s audit recommends King repay $9,593 to he official fee account, and excess fees of $36,175 to the fiscal court, including $26,582 which is currently in the bank account.

Highlights from the 2008 audit:

• $3,875 for unapproved Board of Election payments. Payments were made to one employee who was not approved as an election commissioner, board members, or employee of the board by the State Board of Elections.
• $2,451 for duplicate employee payments. Employees were paid additional wages for working at the Black Gold Festival during their normal workday, as well as paying the employees their regular bi-weekly salary.
• $6,189 for charities on wages for individuals to work for charities and imprinted T-shirts.
• $360 for employee dinner. A total of $360 was expended for meals during an end of year meeting. Auditor examined the register-generated ticket, which included $313 in food and beverages and $47 tip.
• $3,879 in political expenses. In March 2008, the county clerk paid a total of $1,852 to employees and $2,027 to others to “work on letters” to Kentucky legislators regarding legislation related to mining permits.
• $1,193 in personally imprinted items. The clerk purchased imprinted items to give away throughout the year to encourage voting, for use during elections or during election training. The items were imprinted “Haven King Perry County Clerk.”

Luallen recommends that King reimburse $17,947 to the fee account and then pay any additional excess fees to the fiscal court.

Other hot mess highlights:

• $19,510 spent on an office remodel that included $13,115 for a desk
• $2,398 for four chairs
• $2,578 for “stained plantation shutters” window blinds (like these)
• Carpet that cost $30 per yard (!!)

Maybe some day elected officials in Eastern Kentucky will realize that they must meet a higher standard in order to nix stereotypes. Maybe.