Financial Audits is responsible for financial audits of state agency transactions, pursuant to KRS 43.050, and of county officials such as fiscal courts, sheriffs, county clerks, property valuation administrators, county attorneys, and circuit clerks per KRS 43.070. Audits of major federal programs performed in accordance with the Single Audit Act of 1984 (amended in 1996) as enacted by the United States Congress are also performed by this office. Collectively, these audits identify significant waste, fraud, and abuse, and have led to numerous law enforcement referrals. The agency's information technology audit and support staff are also within this office.

I he Office of Ombudsman, established by KRS 43.035, provides independent oversight of the Cabinet for Health and Family Services (CHFS). The Office investigates citizen complaints, advises on service delivery issues and conducts comprehensive reviews of CHFS programs and administrative actions.

The Governor's budget includes additional funding in the amount of $542,700 in fiscal year 2027 and $1,114,600 in fiscal year 2028 to fund a 2% salary increment in fiscal year 2027 and an additional 2% in fiscal year 2028. The General Fund portion is $238,800 and $490,400, respectively.