Mike Harmon Auditor of Public Accounts

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Auditor of Public Accounts 2018 County Audit Conference

On behalf of my office, I 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' 2018 County Audit Conference . This one-day event will offer participants detailed, practical information regarding county audits. This conference will provide the most up-to-date information on legal and auditing standards.

 

 

 

 

 

 

 

    

Auditor Mike Harmon Completes Historic Examination of Kentucky Court Operations
Report identifies 20 findings, major issues with management and policies at Administrative Office of the Courts, with referrals to Attorney General, IRS, and Department of Revenue

Today, Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, announced the results of a special examination by his office of the Administrative Office of the Courts (AOC). Auditor Harmon released the exam during a press conference in Frankfort. The Auditor’s report identified 20 findings during the exam of AOC operations between July 1, 2015, and June 30, 2017.

“In a number of areas, our auditors found disorganized and unchecked leadership in AOC operations,” said Auditor Harmon in releasing the report. “Essentially, AOC failed to follow many of its own policies and often simply didn’t have sufficient policies in place to provide transparency and oversight. This resulted in a weak internal control structure and overall lack of accountability at AOC. Our report makes dozens of recommendations to AOC to improve operations, including rewriting all internal policies and procedures.”

 

    

    

 

 

Auditor Harmon Announces State Committee for School District Audits Meeting Schedule
Regular Meetings Scheduled for Fiscal Year July 1, 2018 through June 30, 2019

State Auditor Mike Harmon announced today, in accordance with Kentucky’s Open Meetings Law (KRS 61.820), the regular meeting schedule of the State Committee for School District Audits. The Committee is chaired by the State Auditor.

The regular quarterly meetings and an additional regular meeting of the Committee for 2018-2019 are scheduled for September 20, 2018; October 25, 2018; March 14, 2019; March 21, 2019; and June 20, 2019.

 

    

    

 

 

Auditor Mike Harmon Announces Results of Audit of Kentucky 911 Services Board
Audit of financial activities for Fiscal Years 2014-2017 produces 11 findings

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today released the results of an audit of the Kentucky 911 Services Board, formerly known as the Commercial Mobile Radio Service (CMRS) Board, for Fiscal Years 2014 through 2017. The audit report presents a qualified opinion on the financial statements of the Board for these four fiscal years. Because of the amount of missing and inadequate documentation, auditors were not able to obtain sufficient audit evidence to ensure the accuracy, completeness, and proper classification of accounting entries in each of the four years. The audit report also identifies 11 findings during the time period reviewed.

Auditor Harmon’s office was contacted by John Holiday, Executive Director of the Kentucky Office of Homeland Security (KOHS) and Chairman of the Kentucky 911 Services Board about doing an audit of the former CMRS board after Governor Matt Bevin announced a reorganization of the group last year that reconstituted the Board’s membership and granted KOHS oversight of its daily operations.

 

    

    

 

 

Auditor Mike Harmon Announces Results of Special Examination of Kentucky Fire Commission
Report documents six findings related to commission and Kentucky Firefighters Foundation Program Fund

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, announced today the results of a special examination of the Kentucky Fire Commission and the Kentucky Firefighters Foundation Program Fund (KFFPF). The examination of the Fire Commission and KFFPF resulted in six findings, which came about after Auditor Harmon’s examination of the Kentucky Law Enforcement Foundation Program Fund (KLEFPF) in 2016 and several legislators requested a similar exam of KFFPF.

“Among the six findings is one also cited in our special examination of KLEFPF noting that an increase in the insurance surcharge to fund KFFPF did not follow state law requirements. By not following state law, there was no way to determine what surcharge rate was necessary,” said Auditor Harmon. “In addition, we also found some examples of what could be considered wasteful spending that is not in line with what KFFPF is designated for.”

 

    

    

 

 

Auditor Harmon Releases Second Volume of Annual Statewide Single Audit of the Commonwealth of Kentucky
Audit identified three material weaknesses, 16 significant deficiencies

Auditor Mike Harmon today released the second volume of the annual Statewide Single Audit of the Commonwealth of Kentucky (SSWAK) for Fiscal Year 2017.

Volume two of the SSWAK covers compliance with federal requirements for federal awards, and contains 19 findings regarding the Cabinet for Health and Family Services (CHFS), Department of Workforce Investment (DWI), and the Kentucky Department of Education (KDE). Eight of the findings are repeats from the SSWAK Volume II audit for Fiscal Year 2016, and two findings are carryovers from the SSWAK Volume I audit for Fiscal Year 2017 released in February.

 

 

                 
    
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