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The Honorable John H. Frank, Green County Judge/Executive The Honorable Billy Joe Lowe, Green County Clerk Members of the Green County Fiscal Court

Independent Auditor s Rep†ort

Report on the Financial StatementWe have audited the accompanying Statement of Receipts, Disbursements, and Excess Fees - Regulatory Basis of the County Clerk of Green County, Kentucky, for the year ended December 31, 2015, and the related notes to the nancial statement.Management s Responsibility for the Financial StatementManagement is responsible for the preparation and fair presentation of this nancial statement in accordance with accounting practices prescribed or permitted by the laws of Kentucky to demonstrate compliance with the Common-wealth of Kentucky s regulatory basis of accounting as described in Note 1. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of a nancial statement that is free from material misstatement, whether due to fraud or error.

Auditor s ResponsibilityOur responsibility is to express an opinion on this nancial statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, the standards applicable to nancial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and the Audit Guide for County Fee Of cials issued by the Auditor of Public Accounts, Commonwealth of Kentucky. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the nancial statement is free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the nan-cial statement. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the nancial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the nancial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of sig-ni cant accounting estimates made by management, as well as evaluating the overall presentation of the nancial statement.We believe that the audit evidence we have obtained is suf cient and appropriate to provide a basis for our audit opinion.

Basis for Adverse Opinion on U.S. Generally Accepted Accounting PrinciplesAs described in Note 1 of the nancial statement, the nancial statement is prepared by the Green County Clerk on the basis of the accounting practices prescribed or permitted by the laws of Kentucky to demonstrate compliance with the Commonwealth of Kentucky s regulatory basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America.The effects on the nancial statement of the variances between the regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.

Adverse Opinion on U.S. Generally Accepted Accounting PrinciplesIn our opinion, because of the signi cance of the matter discussed in the Basis for Adverse Opinion on U.S. Gener-ally Accepted Accounting Principles paragraph, the nancial statement referred to above does not present fairly, in accordance with accounting principles generally accepted in the United States of America, the nancial position of each fund of the Green County Clerk, as of December 31, 2015, or changes in nancial position or cash ows thereof for the year then ended.

Opinion on Regulatory Basis of AccountingIn our opinion, the nancial statement referred to above presents fairly, in all material respects, the receipts, dis-bursements, and excess fees of the Green County Clerk for the year ended December 31, 2015, in accordance with the basis of accounting practices prescribed or permitted by the Commonwealth of Kentucky as described in Note 1.

Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated November 22, 2016 on our consideration of the Green County Clerk s internal control over nancial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over nancial reporting and compli-ance and the results of that testing, and not to provide an opinion on the internal control over nancial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity s internal control over nancial reporting and compliance.

Other Reporting Required by Government Auditing Standards (Continued)Based on the results of our audit, we have presented the accompanying comments and recommendations, included herein, which discusses the following report comments:2015-001 The County Clerk s Of ce Lacks Adequate Segregation Of Duties Over Receipts, Disbursements, And Bank Reconciliations2015-002 The County Clerk Did Not Maintain Accurate Receipts And Disbursements Ledgers And Reconcile To All Monthly And Quarterly Reports2015-003 The County Clerk Did Not Maintain Proper Internal Controls Over Payroll2015-004 The County Clerk Did Not Properly Report And Transfer Usage Tax Due To The Department Of Rev-enue2015-005 The County Clerk Did Not Properly Distribute Ad Valorem Taxes To The Department Of Revenue And Ambulance District2015-006 The County Clerk Paid 2015 License Fees From His 2016 Fee Account

Respectfully submitted,

Mike HarmonAuditor of Public Accounts

Public NoticeCommonwealth of Kentucky

Court of JusticeEleventh Judicial District Court

Green CountyProbate Division

Ann Arnett Mattingly, Clerk

In compliance with Section 424.30 and Section 424.120 KENTUCKY REVISED STATUTES, NOTICE IS HEREBY GIVEN that the following FIDUCIARY APPOINTMENTS have been made by the Court:

NAME AND ADDRESS NAME & ADDRESS NAME & ADDRESS OF DATE OF CREDITORSOF DECEDENT OR OF FIDUCIARY ATTY REPRESENTING APPT MUST FILE WARD FIDUCIARY CLAIMS BY

JUANITA BUCHANAN SHARON BEAUCHAMP R. ADAM STEARMAN 01-09-17 07-09-17487 HWY 88 488 HWY 88 101 N. Public Sq.Greensburg, KY 42743 Greensburg, KY 42743 Greensburg, KY 42743

DENCIL RAY MONTGOMERY EUDELL MONTGOMERY RUSSELL W GOFF 01-19-17 07-19-17PO BOX 68 254 Montgomery Rd. P.O. Box 280 Waynesboro, KY 40489 Greensburg, KY 42743 Greensburg, KY 42743

HILARY ANN SHUFFETT RUTHIE L. SHUFFETT ALISON L. EMMONS 02-20-17 08-20-1768 Ivy Lane 68 Ivy Lane 232 W. Main St.Greensburg, KY 42743 Greensburg, KY 42743 Richmond, KY 40475

ANGELINA ALCOTT

SPORTS WRITER

Green Co. (10) vs. Marion Co. (0)

March 16The young Lady

Dragons softball team turned the heat up on offense and outscored the Lady Knights of Marion County early in the opening game of the season at home March 16.

Homeruns by both Zoe Vaughn and Han-nah Judd upped the score by three runs. The Lady Dragons batted around and a number of players suc-cessfully got on base and had RBIs which concluded the game with the team having

batted a .560.On the defensive

end, quick gloves of the infield and fast movement of the out-field shut down any scoring hopes for the Lady Knights.

Ab iga i l K e l tner pitched the entirety of the f ive inning game and ended with a shut-out.

The Lady Dragons travel to Caverna to-morrow evening and will play in the 5th Region All A Classic Saturday in Camp-bellsville.

Lady Dragons heat up softball season early; 10-0 win

Central Kentucky Volleyball Club Express kicked off their club volleyball sea-son in the LWC Blue Raiders Classic March 18. Members of the team include, from left: Allie Howell, Breanna Embry, Hallie Griffiths, Kirsten Lockard, Brinleigh Caldwell, Abby Knoy, Willow Berry, Emma Howell, Kelsey Hen-

derson and Graysie Jag-gers. Absent from picture: Hailee Corbin and Coach Donnie Jaggers. CKVC is a club volleyball team com-prised of Green County vol-leyball players and coached by high school volleyball coach Donnie Jaggers. At left, Breanna Embry and Allie Howell team up for a block March 18 in the LWC Blue Raider Classic. The team won three straight pool play games and ad-vanced to the gold bracket where they finished the tournament in third place. Central Kentucky Volley-ball Academy placed first in the tournament; Green County’s Hannah Goodin is on that team. CKVC’s next tournaments are in Louisville April 9 in the Bluegrass Power League and May 7 in the Union Derby Tournament.

Photos by Angelina Alcott

Central Kentucky Volleyball Club

Ripping the ball, Hannah Judd hit a two-run homer against the Lady Knights of Marion County. Team-mate Zoe Vaughn joins Judd in the homerun club for the season as she follows with another homerun. The Lady Dragons defeated Marion County 9-0 in their season opener March 16.

Determined to score, Ivy Hedgespeth runs againsta throw, slides into home and scores for the LadyDragons.

Photos by Angelina Alcott

Zoe returns to the plate after hitting a homerun and added to her resume with a double. The Lady Dragons travel to Campbellsville March 20 for a match-up against the Lady Eagles.

Reaching back, Tylar Anne Corbin catches a pop fly.

Sophomore Abigai l Keltner pitches a shut-out her first game of the season.