NATCHEZ &8212; All county offices are audited by the state annually, but many findings are never handed over to investigators.

State auditors &8212; or an outside firm following state guidelines &8212; review the finances of the board of supervisors, chancery clerk, justice court clerk, purchasing clerk, tax assessor, tax collector, sheriff and circuit clerk.

In recent years state audits have found a myriad of concerns in the Adams County Circuit Clerk&8217;s Office. A draft of the most recent audit says findings were turned over to the investigative division.

Thursday a representative from the auditor&8217;s office and the attorney general&8217;s office served an indictment on Circuit Clerk M.L. &8220;Binkey&8221; Vines. The charges stem from alleged wrongdoing uncovered in a 2003 audit.

Friday he pleaded not guilty.

Each year, auditors review the clerk&8217;s criminal account, civil account, clearing account and fee journal, Deputy Auditor Rodney Zeagler said.

&8220;When we come across those findings, if it is something they continue to do that they are messing up on, we discuss it with the clerk so it&8217;s something they can straighten out,&8221; Zeagler said.

&8220;A lot of times the things we find may be sort of a gray area. They may say they are doing it right.&8221;

In each audit the clerk is given a chance to respond. In the 2003 and 2004 audits for Adams County, Vines responded he was reviewing the problem and working to correct it.

In the 2005 draft audit he only responded to one of five findings.

In general, many of the auditor&8217;s findings are internal control weaknesses, Zeagler said.

&8220;Those are just a management type decision. (They decide) whether they want to make those improvements.&8221;

But when there is a legal compliance issue, the auditor&8217;s office contacts the attorney general&8217;s office, Zeagler said.

&8220;If there&8217;s been an error, and the clerk got fees they shouldn&8217;t have, we&8217;ll say &8216;this was an error you made, we&8217;d like for you to repay the funds.&8217; If they refuse to repay, it goes to the investigative division.&8221;

The investigators can issue a demand for the money. If the demand isn&8217;t answered, legal action is the next step, he said.