Mike Harmon Auditor of Public Accounts

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Auditor Harmon Announces 2019 County Audit Conferences
Scheduled for April 17, 2019 and April 23, 2019

State Auditor Mike Harmon would like to cordially invite all county judge/executives, treasurers, finance officers, magistrates, commissioners, jailers, county clerks, sheriffs, and other county personnel to the Auditor of Public Accounts’ 2019 County Audit Conference. This one-day event, being offered in two locations for 2019, will provide an opportunity to both new and seasoned officials to expand their understanding of the following topics:

  • Bookkeeping Essentials
  • Officials’ Responsibilities
  • Financial Statement Preparation and Understanding
  • County Government Procurement
  • FBI Public Corruption Initiative



Auditor Harmon Announces Date Changes for Upcoming State Committee for School District Audits Meetings
Schedule changes are for meetings in March

Today, State Auditor Mike Harmon announced date changes for two upcoming meetings of the State Committee for School District Audits, which is chaired by Kentucky’s Auditor of Public Accounts.

The March meetings, originally scheduled for March 14 and 21, are now scheduled for March 21 and March 28. The meetings of the committee will be held at the Office of the Auditor of Public Accounts, 209 St. Clair Street, Frankfort, Kentucky 40601. Each meeting is scheduled to begin at 10 a.m. Eastern time.



Auditor Harmon Releases First Volume of Annual Statewide Single Audit of Commonwealth of Kentucky
Report contains 25 findings from APA audit of financial statements

Today, Kentucky Auditor Mike Harmon released the first volume of the annual Statewide Single Audit of the Commonwealth of Kentucky (SSWAK) for Fiscal Year 2018.

The SSWAK Volume 1 report details 25 findings by Auditor Harmon’s office, and contains recommendations to address audit findings for 10 cabinets and state agencies. Five SSWAK findings were considered material weaknesses, and the other 20 findings were considered significant deficiencies. Of the 25 findings, five are repeat findings from the Fiscal Year 2017 SSWAK Volume 1 audit.



Auditor Harmon: Kentucky’s Total Debt Equal to $12,000 for Every Man, Woman and Child in Commonwealth
Of Kentucky’s total $54.6 billion in debt, estimated $43.3 billion is due to unfunded pensions

Kentucky’s estimated unfunded liability for its retirement systems makes up nearly 80 percent of the Commonwealth’s total debt for Fiscal Year 2018. That’s according to a new data bulletin on debt service released today by Auditor Mike Harmon’s office. Of the $54.6 billion in total debt Kentucky had during FY 2018, an estimated $43.3 billion of that was due to the unfunded pension and other post-employment benefit liabilities.

“As has been widely known, Kentucky’s unfunded pension liability has grown for many years. But what many people don’t know is that the Commonwealth has additional debts of $11.2 billion in appropriation and non-appropriation supported bonds,” Auditor Harmon said. “As a result, the Commonwealth made more than $1.1 billion in principal and interest payments during Fiscal Year 2018 towards this $11.2 billion of bonded debt.”



Auditor Harmon Releases Results of Financial Statement Audit of Kentucky Retirement Systems
Failure to resolve overpayments from employees to system, waiving of late penalties among three findings in audit report

Auditor Mike Harmon, Kentucky’s 47th State Auditor, today released the results of an audit by his office of the financial statement of the Kentucky Retirement Systems (KRS) for Fiscal Year 2018. The audit details three findings, and makes recommendations to the KRS board and staff on addressing them.

“Our audit details issues regarding millions in overpayments by employers to KRS, and the lack of policies regarding the waiver by KRS of more than $100,000 in penalties for late payments due to the system from employers,” said Auditor Harmon. “We also found issues with KRS not following generally accepted accounting principles in preparing their financial statements.”



Auditor Harmon Announces 11 Findings from Special Examination of Kentucky Department of Fish and Wildlife Resources
Report details failure of agency to create an atmosphere of transparency, accountability of public funds

Today, Auditor Mike Harmon released the results of a special examination by his office of the Kentucky Department of Fish and Wildlife Resources (KDFWR) for the past several fiscal years. Auditor Harmon’s office began the examination of KDFWR after receiving a letter from Don Parkinson, Secretary of the Tourism, Arts and Heritage Cabinet asking for a special examination of the agency, which is part of the cabinet. The report details 11 findings and recommendations for the cabinet and KDFWR leadership.

“The Kentucky Department of Fish and Wildlife Resources promotes the agency receives no General Fund tax dollars. But given that a large portion of their funding comes from the sale of hunting and fishing licenses, along with federal grants, which are funded by taxpayers, our exam details the greater need for KDFWR to act in a responsible and transparent fashion in following state laws and regulations when it comes to the use of these dollars,” said Auditor Harmon. “Our exam finds many past and current problems at KDFWR, and that a change in culture is needed.”



Auditor Harmon: Taxpayers will pay almost least $1.5 billion over 30 years for KentuckyWired
Cost overruns, botched procurement detailed in special examination of statewide broadband project

A special examination by Kentucky Auditor Mike Harmon’s office of KentuckyWired, the statewide broadband project announced in 2014, finds that taxpayers will be on the hook for almost $1.5 billion over 30 years for the project. That is among nine findings detailed in Auditor Harmon’s nine-month examination of the Kentucky Communications Network Authority (KCNA) and KentuckyWired. Auditor Harmon’s report will be referred to the Executive Branch Ethics Commission for further review and possible action by that agency.

“When KentuckyWired was announced by the prior administration, Kentuckians were told they would only be responsible for a $30 million investment approved by the General Assembly in 2014, and the majority of funding would come from private investment,” Auditor Harmon said during the release of the KCNA examination. “What we now find is that, between what has been paid out thus far, what has been bonded, and what we have been obligated to by former leaders, taxpayers are responsible for 93 percent of the total cost for KentuckyWired.”



2019 County Audit Training Conference     
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