Kentucky audit cites multiple faults by Owsley County clerk

BOONEVILLE, Ky. (AP) — The results of a Kentucky audit show that an elected county clerk has been failing to properly perform her duties and left nearly $30,000 owed to her county at the end of a recent fiscal year, according to a report the state auditor issued Monday.

In the latest report, which reviewed financial records through December 2017, Owsley County Clerk Shanna Oliver is accused of not reconciling her office's bank account, not submitting required reports and not making some tax payments on time, among other citations, Auditor Mike Harmon said.

Oliver is responsible for preparing the county's tax bills and collecting fees that support schools, libraries and other services, news outlets reported. But the results released Monday showed that her office didn't submit required quarterly reports to the state Department for Local Government, and the one she did provide was wrong, The Lexington Herald-Leader said.

The audit also found just over 30 transactions from 2016 that had not cleared by the end of the year, in addition to open accounts that left about $28,500 owed to the county for 2017 and more than $11,200 for 2016, according to the results.

Harmon’s office said it would refer the findings to the state attorney general, the Department of Revenue and the Department for Local Government for further action. This audit was the fourth in a row that Harmon’s office has referred Owsley County to other state agencies, the newspaper added.

Oliver didn't publicly respond to the report, and didn't return a telephone call from the Herald-Leader seeking comment.