Mike Harmon Auditor of Public Accounts

Latest News



Lack of Oversight and Improper Reimbursements Highlight Special Examination of Kentucky Child Support Enforcement
Questions by state auditors as part of review helped lead to indictment of former Boyd County Child Support Office Manager

A special examination released today by Kentucky Auditor Mike Harmon helped lead to the indictment earlier this month of the former Boyd County Child Support Office Manager. That information is included as part of a special examination of the Cabinet for Health and Family Services’ (CHFS) Department for Income Support (DIS) Child Support Enforcement (CSE) Program by Auditor Harmon’s office.

”Following questions by auditors, the office manager in charge of child support for Boyd County reportedly acknowledged she had been taking money from the child support office. The Boyd County Attorney informed auditors as well as the Kentucky State Police, and the office manager is now facing an indictment for multiple counts, including theft of over $113,000 from the office’s payroll and operating accounts,” Auditor Harmon said. “By simply asking questions and shining a bit of sunshine, it appears our auditors aided in the investigation that brought about her indictment.”




Auditor Harmon: Repeated Dire Warnings Were Ignored During Procurement Phase for KentuckyWired
Phase 2 exam of KCNA also highlights negotiations after project contract was signed that led to a $1.5 billion burden on Kentucky taxpayers

Despite repeated warnings from outside consultants before and after the original contract was signed, including from two paid more than $1.3 million by the Commonwealth, state officials signed off on a statewide broadband project that led to a $1.5 billion price tag on Kentucky taxpayers for the next 30 years. That is one of the conclusions reached from the results of phase two of the examination of KentuckyWired, and the Kentucky Communications Network Authority (KCNA) by Auditor Mike Harmon’s office.

“The first phase of our exam, which we released last September, highlighted how this project went from a $30 million investment to taxpayers being on the hook to pay more than a billion dollars for KentuckyWired,” said Auditor Harmon in releasing the report. “What we found in phase two was there were numerous changes made after the Commonwealth signed a contract with the main contractor for the project that ‘flipped the script’ to move the costs and risks from private investors, and placed it almost entirely on taxpayers.”




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.




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