Mike Harmon Auditor of Public Accounts

Latest News



Auditor Harmon Releases Results of Financial Statement Audit of Teachers’ Retirement System
Report for Fiscal Year 2019 has no findings

Auditor Mike Harmon, Kentucky’s 47th State Auditor, today released the results of a financial statement audit by his office of the Kentucky Teachers’ Retirement Systems (TRS) for Fiscal Year 2019.

“This audit of the Teachers’ Retirement System is important because it enables taxpayers, educators, and policymakers to be aware of how the system has performed and have confidence in the information presented in its financial statements,” said Auditor Harmon. “Our report contains no findings, but it comes on the heels of our recent special examination of Kentucky’s public pension systems, including TRS, and their compliance with Senate Bill 2’s transparency requirements.”




For Second Consecutive Time, Auditor Mike Harmon’s Administration Receives Highest Rating from External Peer Review
National State Auditors Association gives APA pass rating

Today, Kentucky Auditor Mike Harmon announced his administration 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. It is the second consecutive time Auditor Harmon’s administration has received a rating of “pass” from NSAA, which completed their peer review this past week.

“Kentuckians should feel confident in our office, and the high quality and professional staff that on a daily basis work hard to increase the transparency and accountability of government,” Auditor Harmon said. “I’m proud of the fact our administration has consistently the highest rating possible in a peer review, and it is also a reflection of the directive to our staff: we don’t target anyone, and we don’t give anyone a pass. We simply follow the data.”




Auditor Harmon Announces Time Change for Remaining State Committee for School District Audits Meetings
Final three meetings for Fiscal Year 2020 scheduled for 11 a.m. Eastern

State Auditor Mike Harmon announced today, in accordance with Kentucky’s Open Meetings Law (KRS 61.820), time changes for the remaining three regular scheduled meetings of the State Committee for School District Audits, which is chaired by the State Auditor.

The meetings scheduled for March 19, March 26, and June 18, 2020, will begin at 11 a.m. Eastern time. The meetings will be held at the Office of the Auditor of Public Accounts, 209 St. Clair Street, Frankfort, Kentucky 40601.



Auditor Harmon: KRS, TRS Not in Compliance with Public Pension Transparency Laws
Auditor’s office releases results of special examination relating to requirements of Senate Bill 2

Kentucky Retirement Systems (KRS) and Teachers’ Retirement System (TRS) have failed to comply with a law passed two years ago requiring increased transparency in Kentucky’s public retirement systems. That’s the conclusion reached in a special examination released today by Kentucky Auditor Mike Harmon’s office.

The examination evaluated KRS, TRS, and the Judicial Form Retirement System (JFRS) which covers the judicial and legislative branches, and the report identifies 10 issues relating to transparency, administration, and compliance with Senate Bill 2, which passed unanimously during the 2017 Regular Session of the General Assembly.




Auditor Harmon Announces His Office Will Audit the Bourbon County-Nicholas County Regional Jail Authority
Data bulletin on regional jails conducted by Auditor’s office found the regional jail has never been audited

Kentucky State Auditor Mike Harmon announced today his office will audit the Bourbon County-Nicholas County Regional Jail Authority. Auditor Harmon’s announcement comes as his office released their latest data bulletin on the establishment and oversight of regional multi-county jails in Kentucky.

“We discovered the Bourbon-Nicholas Regional Jail has never had an audit since it was formed nearly a decade ago,” Auditor Harmon said in his report. “This is simply not acceptable given the millions of dollars in taxpayer funding the Bourbon-Nicholas Regional Jail Authority receives. In the spirit of accountability and transparency, my office has decided to do an audit of the Bourbon-Nicholas Regional Jail Authority covering fiscal years 2015 through 2018.”




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