General Government Auditor of Public Accounts
Actual FY 2024Actual FY 2025Revised FY 2026Recommended FY 2027Recommended FY 2028
SOURCE OF FUNDS
General Fund
Regular Appropriation11,335,30014,435,40013,151,0009,598,5009,911,300
Budget Reserve750,000
State Salary and Compensation
Allocation322,4004,200
Current Year Appropriation40,000
Continuing Approp.-General Fund500,0001,500,000
Total General Fund12,197,70015,185,40014,655,2009,598,5009,911,300
Restricted Funds
Balance Forward3,945,0072,028,9446,564,9006,564,9006,495,900
Current Receipts5,885,90724,839,23926,407,00026,407,00026,407,000
Total Restricted Funds9,830,91426,868,18332,971,90032,971,90032,902,900
TOTAL SOURCE OF FUNDS22,028,61442,053,58347,627,10042,570,40042,814,200
EXPENDITURES BY CLASS
Personnel Costs19,024,79032,177,34237,799,30033,151,00033,862,000
Operating Expenses974,8801,752,8573,262,9002,923,5002,923,500
TOTAL EXPENDITURES19,999,67033,930,19941,062,20036,074,50036,785,500
EXPENDITURES BY FUND SOURCE
General Fund12,197,70013,626,84614,655,2009,598,5009,911,300
Restricted Funds7,801,97020,303,35426,407,00026,476,00026,874,200
TOTAL EXPENDITURES19,999,67033,930,19941,062,20036,074,50036,785,500
EXPENDITURES BY UNIT
Auditor of Public Accounts1,833,2002,775,3273,419,4003,253,1003,303,200
State & Local Government Audits18,166,47018,026,35019,350,40014,615,40014,970,900
Ombudsman13,128,52218,292,40018,206,00018,511,400
TOTAL EXPENDITURES19,999,67033,930,19941,062,20036,074,50036,785,500
The Auditor of Public Accounts is the constitutional officer responsible for auditing all state agencies and county governments, pursuant to KRS Chapter 43. Statutory responsibility requires the Auditor's Office to examine the state general accounts, the accounts of all state agencies, all private and semi-private agencies receiving or handling state funds, all state revenue collections, funds contained in each county's budget, and the accounts and papers of all county clerks and sheriffs. The Auditor must examine the management and control of all institutions and public works in which the state has financial interest or legal power.
The Auditor's Office is responsible for assisting state and local officials in establishing and maintaining proper accounting records, internal controls, and administrative controls over public funds. The Office responds to requests from public officials, the general public, the Legislative Research Commission, and the Governor's Office concerning financial and program matters, special audits, and investigations. Also, the Auditor of Public Accounts has primary responsibility for auditing nearly $9 billion in federal funds expended in state and county governments.
The Auditor of Public Accounts has three program areas: Administration, Financial Audits, and Ombudsman.
The Administration area includes the Office of the Auditor of Public Accounts, the Office of the Assistant Auditor of Public Accounts, the Office of Legal and Records Services, and the Office of Planning and Management. All policy, budget, fiscal, legal, and personnel duties are performed within the Administration area.