The state auditor says a pattern of payments that were not properly recorded or deposited and were not refunded to taxpayers in 2009 and 2010 is what she finds alarming about this audit.
A random sample of test procedures shows Becky Blevins, the Bell County Clerk, owes thousands of dollars to taxpayers.
"The main problem we found in the audit was that when car dealers were estimated the usage tax on a vehicle, and it turned to be an overpayment, the funds were not refunded to taxpayers," said State Auditor Crit Luallen.
The money needs to be refunded to the fiscal court and will ultimately be given back to taxpayers.
"That's resulted in a total of $23,600 over the two-year period that the clerk is responsible for because that is a deficit and needs to be repaid," said Auditor Luallen.
The audit is now in possession of the attorney general's office.
"The entire audit has been referred to the attorney general's office because of the deficit. They will determine whether or not this is money that is actually missing," said Auditor Luallen.
Auditor Luallen says the money is definitely unaccounted for.
"They will determine if there are issues related to this that point to criminal activity," said Auditor Luallen.
Auditor Luallen says it is not possible for auditors to look at daily records, which means these numbers could be higher.
We attempted to contact the Bell County Clerk for an interview.
Her staff told us she was out of the office, and she did not return our messages.
We hope talk with her and bring you her reaction on this audit.