Kentucky Auditor of Public Accounts

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.

Auditor of Public Accounts of Kentucky
Incumbent Allison Ball since January 1, 2024
Style	Mister or Madam Auditor (informal) The Honorable (formal)
Seat	Kentucky State Capitol Frankfort, Kentucky
Appointer	General election
Term length	Four years, no more than two terms consecutively
Constituting instrument	Sections 91 and 93, Kentucky Constitution[1]
Inaugural holder	William McDowell
Formation	June 22, 1792 (233 years ago) (June 22, 1792)
Succession	Fourth
Salary	$129,375[2]
Website	Official website

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]