CORBIN — By Samantha Swindler / Managing Editor

Knox County Clerk Mike Corey admits he overpaid an employee by more than $8,000 in wages in 2008, but says, “I did what I had to do” for a long-time employee who faced an emergency medical situation.

State Auditor Crit Luallen’s office released on Wednesday the 2008 audit of Knox County Clerk Mike Corey’s office. The audit recommends that Corey only “pay employees for time actually worked” and refund the county $10,221 spent on bookkeeper Ms. Chris Gambrel’s unearned wages, retirement and Social Security, which he has already done.

“I did what I had to do, but I have repaid every dime,” Corey said. “I did not hide anything. I did do wrong, yes, but I had to.  Every dime has been paid with personal funds.”

Corey said terminal medical problems of Gambrel’s husband kept his bookkeeper from work for extended periods of time. Corey paid her a full paycheck every week, although Gambrel did not work all those weeks, nor did she have any remaining vacation and sick time to take paid leave.

Corey said he had just left the funeral of Gambrel’s husband, 39-year-old Rick Gambrel, who died Sunday, when contacted by the Times-Tribune about the audit Wednesday.

He said Ms. Gambrel’s hourly earnings from the county clerk’s office were the only income her family of four had during most of 2008.

Gambrel had 13 blank time sheets plus seven time sheets that listed sick and vacation hours for calendar years 2009 and 2010, which was for time not yet earned. She received payments for 240 hours of future sick and vacation time, plus 466 hours unidentified time for a total of 706 hours, or $8,437.

Corey said he was simply not willing to put Gambrel on unpaid emergency leave, though he did contact the auditor’s office himself and tell them about the problem.

“We covered her job, the taxpayers were not out a single penny in order to accommodate her,” Corey said.

He also said no overtime hours were accrued by other employees. He said he, his wife, who is a salaried clerk’s office employee, and certified public accountant Mike Mills covered Gambrel’s duties when she was not at work.

“He (Mills) gave us numerous hours to get through this problem, and he did not charge the county one single dime, and he was a pallbearer today in Mr. Gambrel’s funeral,” Corey said.

Knox County Treasurer Darren West confirmed Wednesday that Corey wrote personal checks to the Knox County Fiscal Court for $8,437 on Dec. 10, 2009 for Gambrel’s salary and $1,784 on Feb.16 covering the employer share of Gambrel’s Social Security and retirement.

Chris Gambrel has been an employee of the clerk’s office for eight years. Corey said he considered her both a friend and employee.

Corey added that though her husband’s medical troubles continued in the calendar/fiscal year 2009, Gambrel received no additional sick or vacation time and no problems should be reflected in next year’s audit.

Corey said Ms. Gambrel would be back to work Monday.

When asked if he would take the same action again, Corey replied, “Yes ma’am, I would. If someone in the public wishes to question my credibility they can, but I spoke from the heart.”

The county clerk’s responsibilities include collecting certain taxes, issuing licenses, maintaining county records and providing other services. The clerk’s office is funded through statutory fees collected in conjunction with these duties.

State law requires the auditor to conduct annual audits of county clerks and sheriffs.

The paycheck discrepancy was the only problem noted by auditors. Luallen’s office noted that Corey’s financial statement “presents fairly the revenues, expenditures, and excess fees of the Knox County Clerk in conformity with the regulatory basis of accounting.”