Mike Harmon Auditor of Public Accounts

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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.

 

    

    

 

 

Legislation Supported by Auditor Mike Harmon Passes Senate Committee
Senate Bill 144 seeks to reduce audit costs for county government while continuing to hold local offices accountable to taxpayers

A bill supported by Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, was approved today in Frankfort by the Senate Standing Committee on State and Local Government. Senate Bill 144, sponsored by Sen. Stan Humphries, R-Cadiz, would help reduce audit costs on annual audits for county sheriffs and county clerks, while at the same time still holding them accountable to the taxpayers.

“An internal review of our 2015 audit reports found that around half of Kentucky’s sheriffs, and two-thirds of county clerks had clean audits, or no reported findings,” said Auditor Harmon. “This bill would allow my office the option to do a less costly agreed-upon procedures engagement for those county officials instead of a full financial statement audit.”

 

    

    

 

 

Auditor Harmon Releases First Volume of Annual Statewide Single Audit of Commonwealth of Kentucky
Report contains 27 findings from APA audit of financial statements

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today released the first volume of the annual Statewide Single Audit of the Commonwealth of Kentucky (SSWAK) for Fiscal Year 2017 (FY 17) that ended on June 30th.

The first volume of the SSWAK contains financial statement findings from the APA’s audit of the Comprehensive Annual Financial Report (CAFR) and the Schedule of Expenditures of Federal Awards (SEFA).

 

    

    

 

 

Auditor Harmon Testifies in Support of Senate Bill Dealing with City Audits
Senate Bill 91 would improve enforcement of current laws, penalties on failure to conduct annual audits

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today testified before the Senate Standing Committee on State and Local Government in support of Senate Bill 91. Auditor Harmon joined Senator Majority Whip Mike Wilson, R-Bowling Green, and representatives from the Kentucky League of Cities in presenting the proposed legislation.

If it becomes law, SB 91 would improve the enforcement of the requirement of cities in Kentucky to have annual audits already set forth in statute, which would include withholding of state funds for cities that haven’t completed annual audits. Auditor Harmon says the bill came in about, in part, because of the special examination for the city of Whitesburg released by his office last month.

 

    

    

 

 

Auditor Harmon Releases Results of Special Examination for the City of Campbellsville
Exam documents five findings during review of city activities from July 2014 to January 2017

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today announced the findings of a special examination conducted by his office of the city of Campbellsville in Taylor County. The report cites five findings regarding city activities between July 2014 and January of this year.

“We found the city of Campbellsville did not follow state procurement rules, leading to a lack of competitive bidding, less transparency, and ethics concerns,” said Auditor Harmon. “Our examination recommends stronger oversight for management of public funds.”

 

    

    

 

 

Auditor Harmon Releases Results of Special Examination for the City of Whitesburg
Exam documents nine findings, will be referred to Office of Attorney General

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today announced the findings of a special examination conducted by his office into the city of Whitesburg in Letcher County. The examination resulted in nine findings, with two being referred to the Kentucky Office of Attorney General for further investigation.

“Essentially our auditors found very poor oversight and controls by the city over its finances, in particular over billing for its water and sewer department,” said Auditor Harmon. “We also found the city’s mayor operated his private business on public property, and received benefits that were not available to other city employees.”

 

    

    

 

 

Auditor Harmon Announces Results of Election Leave Report by His Office
Records indicate more than 1,300 state employees claimed voting leave, but were not entitled to do so, costing taxpayers more than $100,000

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today released the results of a report on election leave by state employees. The report examined the use of election leave for public employees during the 2015 General Election and the 2016 Primary Election.

The report by Auditor Harmon’s office found during those two elections, as many as 1,329 public employees claimed four hours of paid election leave but were not entitled to it. Of that total, 1,176 of those employees took paid election leave, but records indicate they did not vote in one or both elections examined. The potential cost to Kentucky taxpayers for improper voting leave is more than $102,000 in wages.

 

    

    

 

Auditor Mike Harmon Releases Results of Financial Statement Audit of Louisville Arena Authority
“Report detailed one finding; Auditor Harmon presented additional observations to legislative panel.”

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, released the results of a financial statement audit conducted by his office of the Louisville Arena Authority (LAA), which was created in 2006 to oversee the financial management of the KFC Yum! Center.

“Concerns have been raised for some time about the management of the KFC Yum! Center, especially in light of projections that the arena’s current revenue will not be sufficient to make the required bond payments as early as 2020,” said Auditor Harmon. “This is a situation that must be addressed, and it is of particular concern that although the state legislature has enabled an extension of the TIF district revenue for the arena, there is no firm commitment from other key parties to provide additional funds.”

 

    

      

 

 

Auditor Mike Harmon Releases Annual Audit of Kentucky Department of Fish and Wildlife Resources
Fiscal Year 2016 audit contains five findings

Mike Harmon, Kentucky Auditor of Public Accounts released the Fiscal Year 2016 audit of the Kentucky Department of Fish and Wildlife Resources (KDFWR). The audit includes five findings and recommendations to KDFWR.

“Hunting and fishing is part of our heritage in the Commonwealth, and it’s important the agency that is responsible for the licensing and education of our outdoor sportsmen and sportswomen is conducting business in a way that is transparent and accountable,” said Auditor Harmon. “I would urge the leadership at KDFWR to thoroughly review our findings and recommendations on how they can become more accountable to Kentucky’s hunting and fishing communities.”

 

    

     

Auditor Harmon Releases Second Volume of Annual Statewide Single Audit of Commonwealth of Kentucky
Audit identified four material weaknesses, 14 significant deficiencies

Auditor Mike Harmon released the second volume of the annual Statewide Single Audit of the Commonwealth of Kentucky (SSWAK) for the fiscal year ending June 30, 2016.

Volume two focuses on compliance with federal requirements for federal awards, and contains a total of 18 findings regarding the Cabinet for Health and Family Services (CHFS), Department of Workforce Investment (DWI), and the Kentucky Transportation Cabinet (KYTC). Seven of the findings are repeated from the SSWAK Volume II audit for Fiscal Year 2015.

 

    

 

 

 

     

Auditor Harmon Announces State Committee for School District Audits Meeting Schedule
Regular Meetings Scheduled for Fiscal Year July 1, 2017 through June 30, 2018

State Auditor Mike Harmon announced, 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 2017-2018 are scheduled for Sept. 21, 2017; Oct. 19, 2017; March 15, 2018; March 22, 2018; and June 21, 2018. The meetings 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 Special Examination of Kentucky Horse Park
Exam on certain policies, procedures, and financial activity of the park to be referred to the Executive Branch Ethics Commission

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today released the results of his office’s special examination of the Kentucky Horse Park. The special examination of certain policies, procedures, and financial activity of the park between June 2013 and July 2016 produced eight findings. The full examination will be referred to the Executive Branch Ethics Commission to determine whether further investigation is needed.

“Our eight-month examination found the Horse Park was poorly run with little or no oversight, questionable management practices, and potential conflicts of interest on operations and sponsorships at the park,” said Auditor Harmon. “Because of poor management and oversight, taxpayers have had to prop up the park’s finances to the tune of more than $24 million over the last 10 years.”

 

    

   

 

 

 

      

Auditor Harmon Releases First Volume of Annual Statewide Single Audit of Commonwealth of Kentucky
Findings on Kentucky Horse Park, East Brannon Road highway project among 43 findings for Fiscal Year 2016

Mike Harmon, Kentucky’s 47th Auditor of Public Accounts, today released the first volume of the annual statewide single audit of the Commonwealth of Kentucky for Fiscal Year 2016 (FY16) that ended on June 30th.

The first volume of the Statewide Single Audit of Kentucky (SSWAK) contains financial statement findings from the APA’s audit of the Comprehensive Annual Financial Report (CAFR) and the Schedule of Expenditures of Federal Awards (SEFA).

The SSWAK Volume One report for FY16 has 43 findings with recommendations involving 11 cabinets and state agencies. Two findings were considered material weaknesses and the other 41 findings are considered significant deficiencies. Of the 43 findings, 21 were repeat findings from the Fiscal Year 2015 SSWAK report.

 

    

   

 

 

 

      

Auditor Mike Harmon Releases Governance Examination of the University of Louisville Foundation
Report cites eight findings related to the Foundation and its relationship to U of L

Mike Harmon, Kentucky’s Auditor of Public Accounts, today released the findings of an examination by his office of the governance of the University of Louisville Foundation, and its relationship to the University of Louisville. The examination, which was originally announced in June 2015 and continued by Auditor Harmon in February, cites eight findings related to the Foundation and U of L.

“The biggest obstacle we had to overcome, which is a big reason why it took my office so long to complete, was the lack of cooperation by the prior administration to provide the documentation and information we requested as part of our exam,” said Auditor Harmon in releasing the report. “That is why Finding 1 of our report cites the delays and inconsistencies in obtaining information, which we believe also contributed to the high level of dysfunction and mistrust among both the U of L and the Foundation boards that has eroded the public’s confidence in the university.”

 

 

                 
    
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