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Column by Gerardo Serrano, Advocate for Transparency
Jackson County, KY
Another year, another audit riddled with financial mismanagement. The 2022 audit of Jackson County Fiscal Court, released in 2025, paints a now-familiar—and shameful—picture. For anyone paying attention, this report doesn’t shock anymore. But it should outrage every single resident who expects honesty, competence, and accountability.
State Auditor Allison Ball had to issue a disclaimed opinion on the county's 2022 financial statements—meaning the books were so poorly kept that no honest opinion could even be given. In the audit world, a disclaimer is a five-alarm fire. It tells taxpayers that their money was mishandled at the most basic level—and these problems were hidden until now.
Among the most glaring problems:
- Funds were transferred without authorization or documentation
- Liabilities were overstated by more than $2.3 million due to sloppy bookkeeping
- Over $68,000 in nicotine products bought for the jail without required bidding
- Inmate accounts mismanaged, with tens of thousands of dollars unaccounted for
- Budgets illegally exceeded across several county funds
These aren’t "mistakes."
This is a pattern—a broken system that's been allowed to rot year after year. Many still remember the arrest of Beth Sallie for theft of public funds—a symptom of the same failed leadership still in place today.
It gets worse:
Jackson County residents are still paying the occupational tax—which was originally promised as "temporary" to pay off a loan. That loan has faded from discussion, but the tax remains. And with this level of mismanagement, more taxes will inevitably follow. We were promised accountability. Instead, we got endless siphoning of our hard-earned money.
And now?
There hasn’t been a publicly announced or televised Fiscal Court meeting (Executive Judge’s meeting) since at least October 2024. Under Kentucky’s Open Meetings Act (KRS Chapter 61), county governments must notify the public, post agendas, and conduct meetings openly. Yet Jackson County residents are being left in the dark.
- No notices
- No broadcasts
- No transparency.
Silence is not leadership. Silence is abdication.
This isn’t about staff shortages or "small county" excuses. It’s about the basic character and competence of the people we've entrusted with public office. Managing a budget takes honesty, transparency, and a sense of duty. Jackson County has been denied all three for far too long.
We deserve better than recycled names and hollow promises.
Jackson County’s future depends on it.
- We deserve leadership that puts service above politics
- We deserve leadership that will treat taxpayers' money with the same care as their own
- Maybe it’s time for some fresh faces
- Maybe it’s time for some real accountability.
Enough is enough!
About the Author:
Gerardo Serrano is a longtime advocate for transparency, fiscal accountability, and constitutional rights. A resident of Jackson County, he has fought at both the local and national levels against government overreach, including bringing a civil rights case to the U.S. Supreme Court. Serrano continues to stand for honest governance and believes Jackson County deserves leaders who respect the public trust and serve with integrity.
