From Ballotpedia
The Kentucky Auditor of Public Accounts is an elected state executive position in the Kentucky state government. The office was established in the first Kentucky Constitution of 1792, but did not become an elected position until 1850. The primary duty of the office is to audit all accounts and financial transactions of all state government spending agencies.[1]
Current officeholder
The current officeholder is Crit Luallen (D). She is serving in her second term. Term limits prevent her from seeking re-election in 2011.
Authority
The office of Auditor of Public Accounts is established in the Executive Department Article of the Kentucky Constitution.
Executive Department Article, Section 91:
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| A Treasurer, Auditor of Public Accounts, Commissioner of Agriculture, Labor and Statistics, Secretary of State, and Attorney-General, shall be elected by the qualified voters of the State at the same time the Governor and Lieutenant Governor are elected, for the term of four years...
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Qualifications
Executive Department Article, Section 91 of the Kentucky Constitution establishes the qualifications of the office:
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| ...each of whom shall be at least thirty years of age at the time of his election, and shall have been a resident citizen of the State at least two years next before his election.
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- at least 30 years old at time of election
- resident of Kentucky for at least two years
Elections
Kentucky elects auditors during gubernatorial election years. For Kentucky, 2003, 2007, 2011, and 2015 are all auditor election years. Terms begin the first Monday in January following the election.
Term limits
The Kentucky Constitution limits the auditor to two consecutive four-year terms.
Duties
The auditor's officer originally served as official bookkeeper of Kentucky, as well as chief agency for tax collection, comptroller and general administrative officer. The office was established as an independent auditor in 1936, responsible for auditing all spending agencies of the state. The office has also become responsible for Technology audits, testing the security of state government computer systems, special investigations, and performance auditing.[1]
Divisions of the Office
The Auditor of Public Accounts is divided into four main divisions - Office of Legal and Audit Support Services, Office of Planning and Management, Office of Technology and Special Audits, and the Division of Financial Audit
Office of Legal and Audit Support Services
- The Office of Legal and Audit Support Services is led by the General Counsel to the Auditor of Public Accounts, who represents the Auditor in all legal matters.
| Contact Legal and Audit Support Services | |
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Bob McBeath, General Counsel
Email: Bob.McBeath@auditor.ky.gov
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Office of Planning and Management
- The Office of Planning and Management "provides administrative services for the office of the Auditor of Public Accounts. This office has the responsibility for preparing and managing the Biennial Budget for the Auditor's office. In addition to budgetary oversight, this office is responsible for all personnel matters, accounts receivable and payable, and the office's physical plant."
| Contact Planning and Management | |
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Cindy James, Division Director
Email: Cindy.James@auditor.ky.gov
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Office of Technology and Special Audits
- The Office of Technology and Special Audits is composed of two branches. The Information Technology, Security Consultation and Training Branch audits government computer systems for data integrity and security. The Performance and Examination Audits Branch "conducts audits of state programs to determine the effectiveness and efficiency of state programs and examinations to identify fraud, waste, or abuse of public fund."
| Contact Technology and Special Audits | |
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Brian Lykins, Director
Email: Brian.Lykins@auditor.ky.gov
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Division of Financial Audit
- The Division of Financial Audit "protects taxpayer resources by conducting audits of state agencies, fiscal courts, Sheriff's, county and circuit clerks, special districts, education cooperatives and other entities, which manage public funds."
| Contact Financial Audit | |
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Sally Hamilton, Director
Email: Sally.Hamilton@auditor.ky.gov
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Compensation
In 2011, the Kentucky Auditor of Public Accounts's salary is estimated at $110,346 according to Open Door Kentucky.[2]
Former officeholders
From 1792 to 2011, there have been 45 Kentucky State Treasurers. Two of them served two non-consecutive terms.[1]
Click "show" for former officeholders.
| #
| Name
| Took office
| Left office
| Party
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| 1
| William McDowell
| 1792
| 1796
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| 2
| George Madison
| 1796
| 1816
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| 3
| John Madison
| 1816
| 1820
|
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| 4
| Peter Clay
| 1820
| 1820
|
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| 5
| Ben Shelby
| 1820
| 1834
|
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| 6
| Thomas S. Page
| 1834
| 1846
|
|
| 7
| H.Q. Bradley
| 1846
| 1848
|
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| 8
| John B. Temple
| 1848
| 1850
|
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| 9
| James A. Barbour
| 1850
| 1851
|
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| 10
| Thomas S. Page
| 1851
| 1859
|
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| 11
| Grant Green
| 1859
| 1863
|
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| 12
| A.T. Samuels
| 1863
| 1967
|
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| 13
| D. Howard Smith
| 1867
| 1879
|
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| 14
| Fayette Hewitt
| 1879
| 1887
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| 15
| L.C. Norman
| 1887
| 1896
|
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| 16
| Sam H. Stone
| 1896
| 1900
|
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| 17
| John S. Sweeney
| 1900
| 1900
|
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| 18
| Gus G. Coulter
| 1900
| 1904
|
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| 19
| S.W. Hager
| 1904
| 1908
|
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| 20
| Frank P. Jones
| 1908
| 1912
|
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| 21
| H.M. Bosworth
| 1912
| 1916
|
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| 22
| Robert L. Greene
| 1916
| 1919
|
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| 23
| T.M. Jones
| 1919
| 1920
|
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| 24
| John J. Craig
| 1920
| 1924
|
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| 25
| William H. Shanks
| 1924
| 1928
|
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| 26
| Clell Coleman
| 1928
| 1932
|
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| 27
| J. Dan Talbott
| 1932
| 1936
|
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| 28
| E.E. Shannon
| 1936
| 1940
|
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| 29
| David A. Logan
| 1940
| 1943
|
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| 30
| B.L. Sparks
| 1943
| 1947
|
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| 31
| Charles I. Ross
| 1947
| 1947
|
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| 32
| W.D. Bratcher
| 1947
| 1948
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| 33
| Harry Newman Jones
| 1948
| 1952
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| 34
| T. Herbert Tinsley
| 1952
| 1956
|
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| 35
| Mary Louise Foust
| 1956
| 1960
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| 36
| Joseph W. Schneider
| 1960
| 1964
|
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| 37
| Henry H. Carter
| 1964
| 1968
|
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| 38
| Clyde Conley
| 1968
| 1969
|
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| 39
| James Thompson
| 1969
| 1970
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| 40
| Mary Louise Foust
| 1970
| 1976
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| 41
| George Atkins
| 1976
| 1980
|
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| 42
| James B. Graham
| 1980
| 1984
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| 43
| Mary Ann Tobin
| 1984
| 1988
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| 44
| Bob Babbage
| 1980
| 1992
| Democrat
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| 45
| A.B. Chandler, III
| 1992
| 1996
| Democrat
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| 46
| Edward B. Hatchett, Jr.
| 1996
| 2004
| Democrat
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| 47
| Crit Luallen
| 2004
| Present
| Democrat
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Contact Information
Address:209 St. Clair St.
Frankfort, Ky. 40601-1817
Telephone: : 502.564.5841
Fax: 502.564.2912
Email: Crit.Luallen@auditor.ky.gov
See also
Elections
External links
References
