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Auditor: Owsley Co. Clerk Not Fulfilling Her Duties

Posted at 1:21 PM, Jun 18, 2019

FRANKFORT, Ky. (LEX 18) – Kentucky State Auditor Mike Harmon released a report on a 2016 audit of the Owsley County Clerk’s office.

Harmon stated that Shann Oliver “is not fulfilling her duties as an elected county official” and did not devote sufficient time to financial reporting.

According to the report, the auditor found the following:

• The county clerk did not submit quarterly reports to the Department for Local Government (DLG)

• The county clerk did not settle her account and remit excess fees to the fiscal court by March 15, 2017

• The county clerk did not present an annual budget or annual order setting maximum amount for deputies and assistants to the fiscal court for calendar year 2016

• The county clerk did not reconcile her official bank account to financial records • The county clerk did not pay legal process taxes timely

• The county clerk did not pay affordable housing trust fund fees timely

• The county clerk did not pay deed transfer taxes timely

• The county clerk did not distribute delinquent tax payments to taxing districts timely

• The county clerk did not prepare franchise tax bills timely

State law requires the auditor to conduct annual audits of county clerks and sheriffs.  Oliver has not responded to the report.