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Kentucky Auditor of Public Accounts

Auditor of Public Accounts of Kentucky
Incumbent
Allison Ball
since January 1, 2024
Style
SeatKentucky State Capitol
Frankfort, Kentucky
AppointerGeneral election
Term lengthFour years, no more than two terms consecutively
Constituting instrumentSections 91 and 93, Kentucky Constitution[1]
Inaugural holderWilliam McDowell
FormationJune 22, 1792
(232 years ago)
 (June 22, 1792)
Salary$129,375[2]
WebsiteOfficial website

The auditor of public accounts of Kentucky is an elected constitutional officer in the executive branch of the U.S. state of Kentucky. Forty-seven individuals have occupied the auditor's office since statehood.[3] The incumbent is Allison Ball, a Republican.

Powers and duties

The auditor of public accounts "...ensures that public resources are protected, accurately valued, properly accounted for, and effectively employed to raise the quality of life of Kentuckians."[4] More specifically, the auditor of public accounts conducts an array of external audits which examine financial condition, legal compliance, information technology systems, and program performance in governmental entities.[5] The auditor's scope of authority extends to all state agencies, every public or private entity that receives state funds, all state-owned or operated enterprises such as prisons and public works, and every county, municipality, and school district in the commonwealth.[6]

History

Initially, the auditor of public accounts served as a comptroller and tax collector for state government. The Reorganization Act of 1936 transferred those functions to other state agencies and established the auditor's office as "...an impartial agency entirely independent of state administration and charged with the responsibility of auditing the accounts and financial transactions of all Commonwealth spending agencies." Government auditing remains the primary function of the auditor's office to this day.[7]

List of auditors

Image Name Term
William McDowell 1792–1796
George Madison 1796–1816
John Madison 1816–1820
Peter Clay 1820
Ben Shelby 1820–1834
Thomas Scudder Page 1834–1846
H. Q. Bradley 1846–1848
John Baylor Temple 1848–1850
James A. Barbour 1850–1851
Thomas Scudder Page 1851–1859
Grant Green 1859–1863
A. T. Samuels 1863–1867
D. Howard Smith 1867–1879
Fayette Hewitt 1879–1887
L. C. Norman 1887–1896
Samuel H. Stone 1896–1900
John S. Sweeney 1900
Gus G. Coulter 1900–1904
Samuel Wilber Hager 1904–1908
Frank P. Jones 1908–1912
Henry M. Bosworth 1912–1916
Robert L. Greene 1916–1919
T. M. Jones 1919–1920
John J. Craig 1920–1924
William H. Shanks 1924–1928
Clell Coleman 1928–1932
J. Dan Talbott 1932–1936
E. E. Shannon 1936–1940
David A. Logan 1940–1943
B. L. Sparks 1943–1947
Charles I. Ross 1947
W. D. Bratcher 1947–1948
Harry Newman Jones 1948–1952
T. Herbert Tinsley 1952–1956
Mary Louise Foust 1956–1960
Joseph W. Schneider 1960–1964
Henry H. Carter 1964–1968
Clyde Conley 1968–1969
James Thompson 1969–1970
Mary Louise Foust 1970–1976
George L. Atkins 1976–1980
James B. Graham 1980–1984
Mary Ann Tobin 1984–1988
Bob Babbage 1988–1992
Ben Chandler 1992–1996
Ed Hatchett 1996–2004
Crit Luallen 2004–2012
Adam Edelen 2012–2016
Mike Harmon 2016–2024
Allison Ball 2024–present

[8]

References

  1. ^ "Constitution of Kentucky". Kentucky Legislative Research Commission. Retrieved September 14, 2022.
  2. ^ "Kentucky Auditor of Public Accounts". Ballotpedia. Retrieved September 14, 2022.
  3. ^ "History". Kentucky Office of the Auditor of Public Accounts. Retrieved September 14, 2022.
  4. ^ "Auditor of Public Accounts". Commonwealth of Kentucky. Retrieved September 14, 2022.
  5. ^ "About Us". Kentucky Office of the Auditor of Public Accounts. Retrieved September 14, 2022.
  6. ^ "Kentucky Revised Statutes Chapter 43". Kentucky Legislative Research Commission. Retrieved September 14, 2022.
  7. ^ "History". Kentucky Office of the Auditor of Public Accounts. Retrieved September 14, 2022.
  8. ^ https://www.auditor.ky.gov/About/Pages/AuditorsOfficeHistory.aspx

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