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 (June 22, 1792)
SuccessionFourth
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

No. Image Name Term
1 William McDowell 1792–1796
2 George Madison 1796–1816
3 John Madison 1816–1820
4 Peter Clay 1820
5 Ben Shelby 1820–1834
6 Thomas Scudder Page 1834–1846
7 H. Q. Bradley 1846–1848
8 John Baylor Temple 1848–1850
9 James A. Barbour 1850–1851
9 Thomas Scudder Page 1851–1859
10 Grant Green 1859–1863
11 A. T. Samuels 1863–1867
12 D. Howard Smith 1867–1879
13 Fayette Hewitt 1879–1887
14 L. C. Norman 1887–1896
15 Samuel H. Stone 1896–1900
16 John S. Sweeney 1900
17 Gus G. Coulter 1900–1904
18 Samuel Wilber Hager 1904–1908
19 Frank P. Jones 1908–1912
20 Henry M. Bosworth 1912–1916
21 Robert L. Greene 1916–1919
22 T. M. Jones 1919–1920
23 John J. Craig 1920–1924
24 William H. Shanks 1924–1928
25 Clell Coleman 1928–1932
26 J. Dan Talbott 1932–1936
27 E. E. Shannon 1936–1940
28 David A. Logan 1940–1943
29 B. L. Sparks 1943–1947
30 Charles I. Ross 1947
31 W. D. Bratcher 1947–1948
32 Harry Newman Jones 1948–1952
33 T. Herbert Tinsley 1952–1956
34 Mary Louise Foust 1956–1960
35 Joseph W. Schneider 1960–1964
36 Henry H. Carter 1964–1968
37 Clyde Conley 1968–1969
38 James Thompson 1969–1970
39 Mary Louise Foust 1970–1976
40 George L. Atkins 1976–1980
41 James B. Graham 1980–1984
42 Mary Ann Tobin 1984–1988
43 Bob Babbage 1988–1992
44 Ben Chandler 1992–1996
45 Ed Hatchett 1996–2004
46 Crit Luallen 2004–2012
47 Adam Edelen 2012–2016
48 Mike Harmon 2016–2024
49 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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