Mike Harmon Auditor of Public Accounts

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Auditor Harmon Releases First Volume of Annual Statewide Single Audit of Commonwealth of Kentucky
Findings on Kentucky Horse Park, East Brannon Road highway project among 43 findings for Fiscal Year 2016

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today released the first volume of the annual statewide single audit of the Commonwealth of Kentucky for Fiscal Year 2016 (FY16) that ended on June 30th.

The first volume of the Statewide Single Audit of Kentucky (SSWAK) contains financial statement findings from the APA’s audit of the Comprehensive Annual Financial Report (CAFR) and the Schedule of Expenditures of Federal Awards (SEFA).

The SSWAK Volume One report for FY16 has 43 findings with recommendations involving 11 cabinets and state agencies. Two findings were considered material weaknesses and the other 41 findings are considered significant deficiencies. Of the 43 findings, 21 were repeat findings from the Fiscal Year 2015 SSWAK report.

 

    

   

 

 

 

      

Auditor Mike Harmon Releases Governance Examination of the University of Louisville Foundation
Report cites eight findings related to the Foundation and its relationship to U of L

Mike Harmon, Kentucky’s Auditor of Public Accounts, today released the findings of an examination by his office of the governance of the University of Louisville Foundation, and its relationship to the University of Louisville. The examination, which was originally announced in June 2015 and continued by Auditor Harmon in February, cites eight findings related to the Foundation and U of L.

“The biggest obstacle we had to overcome, which is a big reason why it took my office so long to complete, was the lack of cooperation by the prior administration to provide the documentation and information we requested as part of our exam,” said Auditor Harmon in releasing the report. “That is why Finding 1 of our report cites the delays and inconsistencies in obtaining information, which we believe also contributed to the high level of dysfunction and mistrust among both the U of L and the Foundation boards that has eroded the public’s confidence in the university.”

 

    

  

  

 

 

 

      

Auditor Mike Harmon Announces Findings of Special Examination of the City of Irvine
Results of examination being referred to Attorney General, Department of Revenue, and IRS

Mike Harmon, Kentucky Auditor of Public Accounts, today announced the results of a special examination of the city of Irvine in Estill County. The findings in the examination will be referred to the Office of Attorney General (OAG), Internal Revenue Service (IRS), and the Kentucky Department of Revenue to determine whether additional investigation is needed.

“The conclusion we came away with is the city has a poor operating environment in which actions of the mayor, city clerk, and city council members have contributed to numerous questions regarding the city’s finances, personnel practices, and other related issues,” Auditor Harmon said in releasing the report. “Ongoing disagreements and confusion over who is responsible for supervision of the city’s operations created a leadership vacuum, allowing financial decisions to be made without proper review or oversight and increasing the opportunity for waste, fraud or abuse to take place.”

 

    

 

 

 

      

Auditor Mike Harmon Announces Auditor’s Office Receives Highest Rating From External Peer Review
Peer review of APA resulted in a rating of Pass

Mike Harmon, Kentucky Auditor of Public Accounts, today announced his office received the highest rating possible following a peer review by auditors from other states as part of the National State Auditors Association (NSAA) peer review program. The peer review audit was conducted last week, and Auditor Harmon’s office received notice of the results on Friday.

“Many Kentuckians know we conduct audits of all levels of government in the Commonwealth, but some may wonder who audits the auditors. In this case, it is our peers from other states,” said Auditor Harmon. “I’m pleased our office received a “Pass”, which is the highest rating possible in a peer review. Attaining the highest level possible is a testament to the outstanding professionalism and high quality of staff we have within the Auditor’s office.”

 

    

 

   

 

 

 

 

      

Auditor Mike Harmon Releases Results of Special Examination
of Department of Criminal Justice Training and Kentucky Law Enforcement Foundation Program Fund
Report details multiple management issues, questionable expenditures at DOCJT

Mike Harmon, Kentucky Auditor of Public Accounts, today announced the findings of a special examination by his office of the Kentucky Department of Criminal Justice Training (DOCJT), and the Kentucky Law Enforcement Foundation Program Fund (KLEFPF). The report cited 10 findings related to the policies, procedures, and financial activity of DOCJT and KLEFPF, which will be referred to the Executive Branch Ethics Commission.

“Our office discovered multiple management issues at DOCJT and questionable spending of KLEFPF funds, which are supposed to pay for training and incentive payments for law enforcement officers,” Auditor Harmon said in releasing the findings. “Our examination uncovered instances where Kentucky’s merit system requirements were circumvented in the hiring of employees at DOCJT, where procurement requirements for state agencies were not followed, and confusion between DOCJT and Eastern Kentucky University on who owns and should provide maintenance for buildings that house the department on EKU’s Richmond campus.”

  

    

 

 

 

 

      

Auditor Mike Harmon Releases Results of Special Examination of Fire Department in LaRue County
Findings on Buffalo Fire Department being referred to Office of Attorney General, Kentucky State Police

Mike Harmon, Kentucky Auditor of Public Accounts, today released a letter detailing findings from a special examination of the Buffalo Fire Department in LaRue County. Auditor Harmon’s office received a request from the current chief to investigate alleged misuse of public funds and mismanagement by the department’s former chief.

“Our auditors discovered more than $17,000 of questionable expenditures had been made from fire department funds that was not authorized, were unnecessary to support the department and the people they serve, had no documentation, or all three,” said Auditor Harmon. “Since our auditors uncovered the potential misuse of public funds, we are referring our findings to the Kentucky State Police and Office of Attorney General to further investigate whether any criminal charges should be filed.”

  

    

 

 

      

Bill Clarifying Role of Auditor of Public Accounts in Special Audits of Cities Signed Into Law

Kentucky Auditor Mike Harmon joined Gov. Matt Bevin as he signed Senate Bill 168 into law, which clarifies the role of the Auditor’s office in conducting special audits or examinations of cities in Kentucky. Also attending the ceremonial bill signing was J.D. Chaney, Deputy Executive Director, Kentucky League of Cities; Bryanna Carroll, Governmental Affairs Manager, Kentucky League of Cities; Sen. Steve West, R-Paris who sponsored SB 168; Sen. Chris Girdler, R-Somerset who was the primary co-sponsor of SB 168; Alice Wilson, Assistant State Auditor; and Sara Beth Gregory, General Counsel, Office of the Auditor of Public Accounts. SB 168 officially becomes law in Kentucky on July 15th.

  

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