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Office of Financial Audits

 Libby Carlin:  Executive Director 
The Office of Financial Audits protects taxpayer resources by conducting audits of state agencies, fiscal courts, sheriff's, county and circuit clerks, special districts, education cooperatives and other entities that manage public funds. Our auditors help identify and eliminate risks to public resources, protecting the taxpayers' interest in our government.



Email: Libby Carlin


Office of Technology and Special Audits







Email: Jason Johnson






Jason Johnson:  Executive Director
The Office of Technology and Special Audits consists of two branches: Information Technology Audit and Support and Performance and Examination Audits. The majority of the audit work performed by the Information Technology Audit and Support branch is in support of the Commonwealth of Kentucky’s CAFR and SSWAK. The distribution of these audit reports is listed above under the Office of Financial Audits. Where applicable, the work of the Information Technology Audit and Support Branch may be incorporated into local government audits, special examinations or performance audits.

The Performance and Examination Audits Branch was created to expand the scope of taxpayer protection in Kentucky. It conducts performance audits of state programs to determine the effectiveness and efficiency of state programs and examinations to identify fraud, waste, or abuse of public funds. Examinations may be requested by the Auditor of Public Accounts, legislature, governor, constitutional officers or the public.




Office of Planning and Management







Email: Sara Beth Gregory

Sara Beth Gregory:  Chief of Staff
The office provides administrative services for the Auditor of Public Accounts. This office has the responsibility for preparing and managing the biennial budget for the auditor's office. In addition to budgetary oversight, this office is responsible for all personnel matters, accounts receivable and payable, and the office's physical plant. The Office of Planning and Management also coordinates all information technology initiatives undertaken by the auditor's office.




Office of Legal and Records Services







Email: Jonathan Grate

Jonathan Grate:  General Counsel
The office represents the state auditor and the office's several departments in all legal matters. This office also coordinates the production, retention, distribution, and disposition of all records and reports created and maintained by the auditor's office. Each report issued, numbering in the hundreds annually, must be disseminated to various public officials and agencies, published and archived. Office of Legal and Records Services also handles the legal review and response of the various open records requests received by the office.