Mike Harmon Auditor of Public Accounts

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Agreed-Upon Procedures for County Clerks and Sheriffs

Following the passage of Senate Bill 144 during the 2018 session, the Auditor of Public Accounts has discretion to perform “agreed-upon procedures” (AUP) engagements in lieu of a traditional audit for county clerks or sheriffs who meet the criteria established in KRS 43.070(1)(c). An AUP is a type of engagement where specific procedures are performed and results are reported. These engagements target specific subject matter and allow for focused work on specific areas of concern. The AUP process uses a prescribed format required by AICPA attestation standards.

The cost of an AUP engagement is estimated to be 25 to 50% less than the cost of a traditional audit, which presents an opportunity for counties to save on the overall cost of their statutorily required annual audits.

The minimum criteria to be eligible for an AUP includes having no reported audit comments or findings in the most recent audit report of the county clerk or sheriff. Also, a county clerk or sheriff is not eligible for an AUP engagement for the first audit period after election or after experiencing a break in service in that position. In order to be considered for an AUP engagement, county clerks and sheriffs must apply for an AUP engagement rather than a traditional audit beginning with calendar year 2018 audits. Applications should be sent to: Auditor of Public Accounts, Attention: James Royse, 209 St. Clair Street, Frankfort, KY 40601.



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.”






Auditor Mike Harmon Releases Data Bulletin of County Attorney Traffic Safety Programs
Report is first Data Bulletin released by Auditor’s office, which seeks to inform public about how public funds are being used by state and local officials

Approximately $3.53 million. That’s the estimation made by Auditor Mike Harmon’s office of the minimum amount of money generated in Fiscal Year 2017 by Traffic Safety (CATS) Programs conducted by county attorneys across Kentucky for the operation of their offices. That information is part of the first data bulletin conducted and released today by Auditor Harmon’s office.

“This is not an audit, but simply a way for my office to provide information that would be of interest to taxpayers, which in this case is money being collected by county attorneys through their local traffic programs,” said Auditor Harmon. “This data bulletin is the first my office will be releasing, and we plan to periodically release more of these reports as a new way to keep the public informed on how funds are being used by their government.”



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.



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