State auditor releases Owsley County clerk audits on Shana Oliver

State Auditor Allison Ball’s office released two audits of former Owsley County Clerk Shanna Oliver, one covering the year ended Dec. 31, 2023 and another covering Jan. 1 through March 31, 2024. The release adds a fresh round of state oversight for an office that handles deeds, vehicle titles, election paperwork and fee collections in Booneville.

Ball’s office says Kentucky law requires annual audits of county clerks and sheriffs. The 2024 report covers Oliver’s final three months in office, after a Franklin County grand jury indicted her in January 2024 and she resigned on March 31, 2024. A PBS Kentucky Edition clip dated Jan. 4, 2024 said the indictment accused Oliver of refusing to deliver public records to the Kentucky Department of Vehicle Regulation.

The audits matter because the county clerk’s office is one of the most visible points of contact between residents and county government. When records, receipts or accounting practices come under review, the effects can reach routine transactions tied to property, vehicles and local government filings. In a small county like Owsley, that kind of scrutiny goes directly to whether people can trust the paper trail that supports everyday business.

Ball’s office has also released recent audits for other Owsley County offices, including the sheriff and the fiscal court, showing that state review has widened beyond the clerk’s desk. That broader pattern underscores how closely Frankfort is watching county operations in Booneville after the questions surrounding Oliver’s tenure.

The audit release also came alongside a 2024 audit for Oliver’s successor, Austin Bowling. That report said the clerk’s financial statement did not follow the standard format, another signal that county records remain under close examination even after Oliver left office. In Owsley County, the state’s audit process is now part of the record itself, not just a back-office accounting exercise.