Auditor of Public Accounts

Abstract of freight and passengers, August 29, 1861

This series is created as a result of an investigation of an allegation of misuse of public funds, where the allegation is substantiated. It contains the report of findings. In special circumstances, a report may be issued, even though the findings do not support the misuse of funds. Series contains: Notes; correspondence; findings of fact.

This series documents the independent audit of the accounts, financial statements and performance of all spending agencies of the state. The Auditor is to audit annually, and at such other times as may be deemed expedient, the accounts of all state agencies, all private and semiprivate agencies receiving state aid or having responsibility for the handling of any state funds, the accounts, records, and transactions of the budget units, and the general accounts of the state, as required in KRS 43.050 (2) (a). For other audit responsibilities see KRS 43.050. A single audit for the Commonwealth is conducted in compliance with the requirements of the Single Audit Act of 1984. The requirements include an audit of the Commonwealth's general purpose or basic financial statements; the performance of additional audit tests for compliance with applicable laws and regulations; and review of federal financial assistance program internal control systems. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

This series documents the independent audit of the accounts, financial statements and performance of all spending agencies of the state. The Auditor is to audit annually, and at such other times as may be deemed expedient, the accounts of all state agencies, all private and semiprivate agencies receiving state aid or having responsibility for the handling of any state funds, the accounts, records, and transactions of the budget units, and the general accounts of the state, as required in KRS 43.050 (2) (a). For other audit responsibilities see KRS 43.050. A single audit for the Commonwealth is conducted in compliance with the requirements of the Single Audit Act of 1984. The requirements include an audit of the Commonwealth's general purpose or basic financial statements; the performance of additional audit tests for compliance with applicable laws and regulations; and review of federal financial assistance program internal control systems. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

This series functions as a comprehensive summary of agency activities, services, and results of the past year. Staff report initiatives, objectives, changes in responsibilities, or accomplishments to convey the mission of the agency. Summary reports condense the main points of programs or projects in the agency. The reports are usually published and are for general public distribution. The series provides essential and adequate documentation of agency transactions (KRS 171.640) and, as such, is crucial to an understanding of the administrative history of an organization. Series may contain: Date; statement from chief administrative officer; programs administered; who was served; photographs; staff support; program accomplishments with comparison to previous years; financial information; project statistics; supporting materials.

This series functions as a comprehensive summary of agency activities, services, and results of the past year. Staff report initiatives, objectives, changes in responsibilities, or accomplishments to convey the mission of the agency. Summary reports condense the main points of programs or projects in the agency. The reports are usually published and are for general public distribution. The series provides essential and adequate documentation of agency transactions (KRS 171.640) and, as such, is crucial to an understanding of the administrative history of an organization. Series may contain: Date; statement from chief administrative officer; programs administered; who was served; photographs; staff support; program accomplishments with comparison to previous years; financial information; project statistics; supporting materials.

This series documents the final statement of accounts of county officers. As provided for in KRS 43.070, the Auditor is to audit annually the funds contained in each county's budgets and the books, accounts, and papers of all county clerks and sheriffs. In addition, the Auditor is authorized to audit the books, accounts and papers of all county judges/executive, county attorneys, coroners and constables. An audit of these offices would not be conducted if the fiscal court or the elected official notifies the Auditor that a certified public accountant has been hired to complete the audit, in accordance with KRS 64.810. The audit is to determine whether any unauthorized, illegal, irregular, or unsafe handling or expenditure of revenue or other improper practice of financial administration has occurred, and to assure that all proper items have been duly charged, taxed and reported. NOTE: Prior to 1985, local audits were maintained as State publications, Series M0007. The Auditor is not responsible for the audits of municipalities and certain special districts, fire, water, or school districts; however, a county can make a request to the Auditor's Office that an independent audit be performed. Such audits would be kept permanently at the county level. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

This series documents the final statement of accounts of county officers. As provided for in KRS 43.070, the Auditor is to audit annually the funds contained in each county's budgets and the books, accounts, and papers of all county clerks and sheriffs. In addition, the Auditor is authorized to audit the books, accounts and papers of all county judges/executive, county attorneys, coroners and constables. An audit of these offices would not be conducted if the fiscal court or the elected official notifies the Auditor that a certified public accountant has been hired to complete the audit, in accordance with KRS 64.810. The audit is to determine whether any unauthorized, illegal, irregular, or unsafe handling or expenditure of revenue or other improper practice of financial administration has occurred, and to assure that all proper items have been duly charged, taxed and reported. NOTE: Prior to 1985, local audits were maintained as State publications, Series M0007. The Auditor is not responsible for the audits of municipalities and certain special districts, fire, water, or school districts; however, a county can make a request to the Auditor's Office that an independent audit be performed. Such audits would be kept permanently at the county level. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

This series documents the organizational structure of agencies at various stages of their evolution. Organizational charts generally reflect all administrative units within the agency and their functions. Additionally, the charts may identify by name and title those who manage the units and the individual staff responsible for specific activities, programs and functions within the agency. The series serves as representation of the organizational changes within an agency over time. Series may contain: Date; agency; divisions; branches; sections; names of unit heads; individuals responsible for activities.

The series documents the audits that are completed to examine the effectiveness and efficiency of state agencies and government programs. The audits may also include risk assessments and benchmarking. The Auditor can initiate a performance audit whenever she/he deems it necessary. Series contains: Letter of transmittal, report of findings.

This series documents unpublished compilations of information related to agency activities or events. The studies or reports contain important facts and statistics about the organization, policies and operations of an agency. Information from the series can aid in long range planning by the agency. Series may contain: Date of report; administrative unit; authors; title; purpose of study; summary; recommendations; appendices; definitions; table of contents; text; associated publications; bibliography.

This series documents the independent audit of the accounts, financial statements and performance of all spending agencies of the state. The Auditor is to audit annually, and at such other times as may be deemed expedient, the accounts of all state agencies, all private and semiprivate agencies receiving state aid or having responsibility for the handling of any state funds, the accounts, records, and transactions of the budget units, and the general accounts of the state, as required in KRS 43.050 (2) (a). For other audit responsibilities see KRS 43.050. A single audit for the Commonwealth is conducted in compliance with the requirements of the Single Audit Act of 1984. The requirements include an audit of the Commonwealth's general purpose or basic financial statements; the performance of additional audit tests for compliance with applicable laws and regulations; and review of federal financial assistance program internal control systems. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

Meeting minutes from the Directors of the State Penitentiary, 1880-1898. Includes inventories, instructions to the Warden, documentation of prison labor, and reports of escapes.

Meeting minutes from the Board of Sinking Fund Commissioners, 1836-1930.

1st Term 2016-2019, re-elected for 2nd Term 2019-present Mike Harmon was elected in November 2015 as the 47th Auditor of Public Accounts for the Commonwealth of Kentucky. Prior to being elected as Auditor, Mike served in the Kentucky House of Representatives for 13 years representing the people of Boyle and Casey County, and previously Washington County, in the 54th District.