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Auditor Harmon Releases First Volume of Annual Statewide Single Audit of Commonwealth of Kentucky


Mike Harmon

Report contains 27 findings from APA audit of financial statements

FRANKFORT, Ky. (February 6, 2018) – , Kentucky’s 47th Auditor of Public Accounts, today released the first volume of the annual Statewide Single Audit of the Commonwealth of Kentucky (SSWAK) for Fiscal Year 2017 (FY 17) that ended on June 30th.

The first volume of the SSWAK contains financial statement findings from the APA’s audit of the Comprehensive Annual Financial Report (CAFR) and the Schedule of Expenditures of Federal Awards (SEFA).

The SSWAK Volume 1 report for FY 17 has 27 findings with recommendations involving nine cabinets and state agencies.  Two SSWAK findings were considered material weaknesses and the other 25 findings were considered significant deficiencies.

“I want to thank our auditing staff for their hard work on our Statewide Single Audit of Kentucky for the past fiscal year.  The findings and recommendations from them are essential in bringing greater transparency and accountability of how state government operates to those it serves, the taxpayers of Kentucky,” said Auditor Harmon.

The complete SSWAK report, along with the responses to the findings from the various cabinets and state agencies, can be found on at www.auditor.ky.gov.  Volume 2 of the SSWAK dealing with federal compliance among state agencies will be released in March.


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.

Call 1-800-KY-ALERT or visit our website to report suspected waste and abuse.

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