Auditor Mike Harmon

Auditor Harmon has Released First Volume of Annual Statewide Single Audit of Commonwealth of Kentucky

Fiscal Year 2022 report contains 15 findings from APA audit of financial statements

FRANKFORT, KY – In February, Kentucky Auditor Mike Harmon released the first volume of the annual Statewide Single Audit of the Commonwealth of Kentucky (SSWAK) for Fiscal Year 2022.

The SSWAK Volume 1 report for Fiscal Year 2022 has 15 audit findings, including for the Finance and Administration Cabinet (FAC), Office of Unemployment Insurance (OUI), Department of Agriculture, Kentucky Transportation Cabinet (KYTC), and the Department of Parks. Of the 15 findings, eight are repeat findings from the SSWAK Volume 1 audit for Fiscal Year 2021.

“Considering the Fiscal Year 2021 SSWAK Volume 1 audit had 19 findings, this year’s audit shows some improvements by state government cabinets and agencies,” said Auditor Harmon. “But the audit report also reveals repeat issues in areas that have been problematic for the last few years. I urge those agencies with repeat findings to take immediate action to correct them. It is the least we can do for those who provide funding to state government, the taxpayers of Kentucky.”

Of the 15 findings in the SSWAK Volume 1 audit report for FY22, five are considered material weaknesses related to internal controls, and 10 are identified as significant deficiencies relating to internal controls and/or noncompliances.

“As always, I want to publicly recognize and applaud the outstanding work of our state government auditing staff for their hard work on this year’s SSWAK Volume 1 report,” Auditor Harmon added. “Their commitment to making sure Kentucky state government is operating in an efficient, effective, and ethical manner is indicative of the ‘Follow the Data’ philosophy the Auditor’s office has operated under during my administration.”

The report can be found on our website. Volume 2 of the SSWAK, which covers Kentucky’s compliance with federal grant requirements, will be released in the coming weeks.


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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