Shelby County Clerk's Office Fails to Provide Audit Documents

Auditors say Clerk Wanda Halbert's office did not cooperate with annual financial review.

Apr. 9, 2026 at 2:34am

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A dimly lit, cinematic painting of a county clerk's office desk, with a lone chair and scattered papers, bathed in warm, diagonal sunlight and deep shadows, conveying a sense of solitude and unease.As questions swirl around the Shelby County Clerk's office, a pensive scene captures the quiet tension of an institution in need of reform.Memphis Today

A certified public accountant told a Shelby County Commission committee that the Shelby County Clerk's office, led by Wanda Halbert, failed to provide necessary documents for the county's annual financial audit. The audit identified several areas of weakness in the clerk's office, including lack of oversight, lack of formal control policies, and a deficient tone at the top. Auditors said Halbert's office was unable to provide required bank reconciliations and an annual financial report.

Why it matters

The failure to cooperate with the annual audit raises concerns about transparency and accountability in the Shelby County Clerk's office. As a key county government agency, the clerk's office plays an important role in managing public funds and records. The audit findings could undermine public trust and lead to calls for reforms or leadership changes.

The details

Auditor Christopher Hearn with Banks, Finley, White & Co. said the clerk's office created challenges for the audit team, stating they 'did incur some difficulties getting this audit done just based on the county clerk's inability or refusal to provide certain audit information.' The audit identified weaknesses including lack of oversight, lack of formal control policies, and a deficient tone at the top. Auditors said Halbert's office was unable to provide required bank reconciliations and an annual financial report.

  • The audit was conducted in early 2026.
  • Auditors said the clerk's office became more cooperative after the Shelby County Commission passed a resolution in December 2025 urging Halbert to comply with their requests.
  • Halbert's term as county clerk will end in September 2026, as she is term-limited and cannot run again.

The players

Wanda Halbert

The current Shelby County Clerk, who has been criticized for not cooperating with the annual financial audit.

Christopher Hearn

A certified public accountant with the accounting firm Banks, Finley, White & Co., who led the audit of the Shelby County Clerk's office.

Regina Newman

The Shelby County Trustee, whose office provided financial data to the auditors when the clerk's office was unable to do so.

Mick Wright

A Shelby County Commissioner who noted that Clerk Halbert only has a few more months in office, and expressed optimism about working with a new county clerk.

Danielle Schonbaum

The Deputy Director of Administration and Finance for Shelby County, who acknowledged mistakes made by county government employees that were uncovered in the audit.

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What they’re saying

“We did incur some difficulties getting this audit done just based on the county clerk's inability or refusal to provide certain audit information.”

— Christopher Hearn, Certified Public Accountant, Banks, Finley, White & Co.

“When the auditors say they reached out for information but did not receive that information, your reply is what?”

— Reporter

“We're not exactly sure what information they're talking about, because we have given them everything that they have asked us for.”

— Wanda Halbert, Shelby County Clerk

“So, in order to get us to the point where we can get a clean, unmodified opinion, we had to perform alternative audit procedures and use information from the Trustee's office to reconstruct records for the Clerk's office.”

— Christopher Hearn, Certified Public Accountant, Banks, Finley, White & Co.

“Come September, we'll have a new county clerk, perhaps one that will work better with this body and with administration. I look forward to that.”

— Mick Wright, Shelby County Commissioner

What’s next

The Shelby County primary election is scheduled for May 5, 2026, with 11 Democrats and 1 Republican running to replace the term-limited Wanda Halbert as county clerk. The ouster effort against Halbert is also still active, after the Tennessee Supreme Court recently rejected her legal team's appeal to end the case.

The takeaway

The failure of the Shelby County Clerk's office to cooperate with the annual financial audit raises serious concerns about transparency and accountability in the office. With a new county clerk set to take over in September, there is hope that the next administration will work more collaboratively with county officials and restore public trust in the clerk's office.