Auditor of Public Accounts
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of Kentucky
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Email:
Sally Hamilton
Director - Division of Financial Audit Ms. Hamilton began her government service in 1975 as a Housing and Community Development Unit Coordinator in the Department
for Local Government. Most recently she served as Chief of Staff and Acting Deputy Secretary in the Education Cabinet. Prior to
that she was in management of Kentucky Educational Television for ten years. She also served as Deputy Secretary of the Finance and
Administration Cabinet, and in the Commerce Cabinet.
Email: Charlene Daniels: Assistant Director Charlene graduated from Western Kentucky University, with a degree in Accounting. She also attended Lake Erie College and Centre College. She has approximately 14 years of experience performing and reviewing audits. She began her auditing career in the private sector with a public accounting firm. She has performed governmental audits in Kentucky, as well as other states, and she has performed many other types of audits, as well, including, but not limited to, cities, counties, school districts, long-term care facilities, Chapter 13 bankruptcy trustees, Virginia's Department for Medical Assistance Services, and Community Service Boards with mental health/mental retardation facilities. Charlene served as Assistant State Auditor from September 2001 until January 5, 2004. She also was a team member for NSAA's Quality Review of Tennessee's Office of the State Comptroller in 2001. Email: Lorrie Hawkins: Administrative Specialist III Lorrie has 14 years past experience in Administrative work for the public sector. She has been with the Auditor's Office since 1998 as Administrative Assistant and Specialist in the Performance Audit Division. In 2008 she became an Administrative Assistant in the Financial Audit Division. |
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County Branch West
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Email:
Jeff Fryman
PAA Manager Jeff graduated from Transylvania University, with a degree in Business Administration. Before becoming Manager, Jeff performed
local government audits. He was promoted to Manager the first time in 1991. After serving in that capacity for a time, he was
reassigned to develop and maintain computer applications to be used to conduct local government audits, and he developed and managed
audits of the Child Support Enforcement Program. In 1995, he was promoted to Manager and has served in that capacity since that time.
Manager's duties and responsibilities include, but are not limited to, managing local government audits in the Western Branch, serving
as overall supervisor of assigned audits, scheduling audit assignments, providing technical assistance, reviewing audit documentation,
and evaluating team and individual performance.
Jeff often assists with conducting potential, new-employee interviews, especially those being considered for his Branch. He has testified
at Grand Jury or other court trials and probably has more experience in this area than the other managers. His computer skills are exceptional,
and the local government audit staff still use the audit programs he developed. He lives in Versailles and manages the Western Branch.
Email:
Micah Blackwell
PAA III Micah graduated from Paducah Community College and from Murray State University, with a degree in Accounting. He lives in Kevil and performs local
government audits in the Western Branch.
Email: Mitchell Clark
Email: Rex Coleman Email: Sebrina Douglas PPAA V Sebrina has a degree in Accounting. For the most part, she has performed local government audits while at the APA, but she has participated in others, including CAFR and SSWAK. She is one of the more senior APA staff, and she is very knowledgeable of the auditees in her area. She lives in Paducah and performs local government audits in the Western Branch. Email: Amber Durall Email: Martha Gaffin PAA Specialist Martha graduated from Eastern Kentucky University, with a degree in Police Administration and a second major in Accounting. She is very knowledgeable of all local government audits, but her expertise is believed to be that of tax settlement audits, and that is the reason she was promoted to her present position. She has been assigned to some very complex audits and has been asked to testify regarding audit findings. She lives in Glasgow and performs local government audits in the Western Branch. Email: Jeannene Hurst PAA V Jeannene graduated from the University of Kentucky and started to work at the APA after graduation. She is one of the most experienced auditors on staff and is highly regarded among her peers, as well as the auditees. She lives in Owensboro and performs local government audits in the Western Branch. Email: Deborah Leach PAA V Deborah attended Murray State University and graduated from Western Kentucky University, with a degree in Business Administration, concentration in Accounting. Due to the number of years she has been with the APA, she has participated in various special assignments, including CAFR and SSWAK. She lives in Greenville and performs local government audits in the Western Branch. Email: Shari Scott PAA V Shari graduated from Western Kentucky University, with a degree in Accounting. She is extremely knowledgeable of all types of audits, especially fiscal court audits and those that are single audits. She has been asked to undertake some very difficult audits in her area and, most recently, she has been part of a team selected to use a newly developed, automated single audit program. She is also very knowledgeable of GASB 34 and its requirements, and she has been asked to provide training to local officials in her area on various topics. She lives in Central City and performs local government audits in the Western Branch. Email: Kristina Staples PAA V Kris graduated from Murray State University, with a degree in Business, areas in Accounting and Computer Information Systems. Having worked in two (2) branches, she has become quite knowledgeable of all types of audits. When living in Frankfort, she worked in the Central Branch. She now lives in Almo (Calloway county) and performs local government audits in the Western Branch. Email: Denver Watson: Email: Jennifer Worley PAA V Jennifer graduated from Kentucky Wesleyan College in 1995 with a degree in Accounting. She came to the APA with considerable knowledge of governmental accounting having worked for a well-known CPA firm for approximately 10 years. Her knowledge and expertise is widely known throughout the state due to her time with this accounting firm. She lives in Hartford and performs local government audits in the Western Branch. |
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County Branch Central
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Email: Beth Francis PAA Manager Beth graduated from the University of Kentucky, with a degree in Business Administration, major in Accounting. She has worked on various special assignments, including CAFR and SSWAK and updating audit guides. For several years, she lived and worked in the northern Kentucky area, but she now lives in Lexington and performs local government audits in the Central Branch. Email: Amy Ahern: PAA V Amy graduated from Lindsey Wilson College, with a degree in Accounting. After graduation, she was an assistant manager for American General Finance. She has steadily progressed from Trainee to her present position, and she now supervises several people as their AIC. Amy's audit experience has been that of state agencies, and she has been actively involved in the Cabinet for Workforce Development; she has been instrumental in many changes that have taken place as a result of her audit work, as well as that of her team. She worked with another division on the ProCard Investigation of State Activities. Amy has been with the APA for almost 6 years, excluding 10 months that she worked with the Finance and Administration Cabinet CAFR on the GASB 34 team. Email: Patty Conway PAA V Patty graduated from Eastern Kentucky University. Other than special assignments, she has, for the most part, performed local government audits. She is from northern Kentucky, Bracken county, but she now resides in Cincinnati due to her recent marriage. She works in the Central Branch, with audit concentration being in the northern part of the state. Email: Stacy Coffey PAA IV Stacy graduated from Eastern Kentucky University, with a degree in Accounting. When hired by the APA, she audited state agencies for approximately one (1) year. She lives in Lancaster and now performs local government audits in the Central Branch. Email: Cheryl Colvin PAA V Cheryl graduated from Northern Kentucky University, with a degree in Accounting. Because of her location, she is very familiar with the audits, as well as the auditees in the northern Kentucky area. She has participated in various special assignments. She lives in Falmouth and performs local government audits in the Central Branch. Email: Jon Crabtree PAA V Jon graduated from the University of Louisville, with a degree in Business Administration. He has been assigned to various special assignments, including CAFR and SSWAK. He is particularly knowledgeable of audits in counties with population exceeding 70,000 because of his experience and time spent on audits in Jefferson county. He lives in Louisville and performs local government audits in the Central Branch. Email: Tim Gutman PAA V Tim graduated from the University of Kentucky, with a degree in Accounting, minor in Economics. He began working for the APA after graduation. He has been asked to assist on completion of other audits, such as CAFR and SSWAK, and he is one of the most efficient users of the technology provided him for audit purposes. He has, on occasion, shared technology-related procedures with the audit staff in an effort to assist others in the same areas. He lives in Williamstown and performs local government audits in the Central Branch. Email: Don Haggard PAA V Don graduated from Murray State University, with a degree in Accounting and a minor in Computer Programming. He is one of the more computer savvy auditors, and his expertise in this area is widely known. He is also one of the longest tenured employees on staff. He has participated in other audits and special assignments, including CAFR and SSWAK. He lives in Mt. Washington and performs local government audits in the Western Branch. Email: Mary Jones PAA V Mary graduated from Campbellsville University, after beginning her college education at Saint Catherine College in Springfield. She has a degree in Accounting. During the first 18 months of employment, she audited state agencies, but then she requested a transfer. She lives in Loretto and performs local government audits in the Western Branch.
Email:
Michael Kelley
Email:
Tammy Patrick
PAA Specialist Tammy graduated from Morehead State University, with a degree in Business Administration, Accounting emphasis. She
became one of the first APA Specialists due, primarily, to her MVR audit experience and expertise. She has been in charge -
coordination and management - of the MVR audit the past few years and has been instrumental in streamlining the process. She
is also very familiar with all types of audits. During 2003, she participated as a member of the team performing Peer Review in
West Virginia. She lives in Winchester and performs local government audits in the Central Branch.
Email: Farrah Petter PAA IV Farrah graduated from Eastern Kentucky University, with a degree in Accounting. She is presently reviewing for the CPA exam, and she has already completed/passed some parts. She has been assigned to various audits, including Natural Resources and Environmental Protection Cabinet, Cabinet for Families and Children, and fixed assets inventories. She assisted other divisions by working on the Kentucky State University audit and the ProCard Investigation of State Activities. She is assisting other APA personnel on the 2003 Louisville Metro Government Audit. Email: David Pohl PAA V David graduated from the University of Kentucky, with a degree in Accounting. He is very knowledgeable of all types of audits, including those for counties with population of 70,000 and over. He lives in Louisville and performs local government audits in the Central Branch. Email: Ashley Grace Royse PAA V Ashley graduated from Western Kentucky University. For the first six (6) years of APA employment, she audited state agencies. She performs local government audits in the Central Branch. Email: James Royse PAA V Jim graduated from the University of Kentucky, with a degree in Accounting. He is extremely knowledgeable of all types of audits and has been asked to assist on some in other branches. He lives in Frankfort and performs local government audits in the Central Branch. Email: Hart Sledd PAA V Hart graduated from Centre College, with a degree in Economics and Management. He attended the University of Kentucky and Eastern Kentucky University, taking upper level accounting courses at these schools. He is considered one of the most experienced auditors on staff, and he is widely known for his teaching abilities and review techniques. He is very knowledgeable of all types of audits. He lives in Paris and performs local government audits in the Central Branch. Email: Valerie Young: PAA V Valerie graduated from Transylvania University, with a degree in Business Administration, Accounting emphasis. Her audit experience has been that of state agencies, including the Kentucky Department of Education, Kentucky Transportation Cabinet, Kentucky Revenue Cabinet, CAFR, Title VI, and Finance and Administration Cabinet/Fixed Assets inventories. This is her third year to be AIC of the Education audit. She worked with another division on the ProCard Investigation of State Activities. Also, she assisted another division developing a Policy and Procedures Manual to be used by Kentucky State University and is currently working on the financial statement audit of the Foundation for a Healthy Kentucky, a non-profit organization. |
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County Branch Southeast
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Email: Bobby Bowling PAA Manager Bobby graduated from Eastern Kentucky University, with a degree in Business Administration, Accounting emphasis. He has an Associates Degree in Business from Sue Bennett College. He is very popular among the auditees, and his knowledge, experience, and position makes him an invaluable employee in his branch, as well as with the agency. He has been an instructor for the APA and worked diligently during fiscal court audit changes and GASB 34 implementation. His area of expertise is considered to be fiscal court audits, but he is very knowledgeable of all types of audits. He participated in Mississippi's Peer Review and garnered very good comments and compliments due to his participation in this endeavor. He lives in London and performs local government audits in the Southeastern Branch. Email: Lisa Coop PAA V Lisa attended Western Kentucky University and graduated from Lindsey Wilson College, with a degree in Business Administration, Accounting emphasis. Prior to joining the APA, she worked for a Certified Public Accountant, was the Business Office Manager at Lindsey Wilson College and earned her Real Estate license. She has a wide range of experience with the APA, assisting with CAFR and SSWAK audits and working in the Special Examination and Information Technology Branch for a short period of time. She is very knowledgeable of all types of audits. She lives in Bowling Green and performs local government audits in the Eastern Branch. Email: Gina Cox Email: Joyce Engle PAA V Joyce graduated from Eastern Kentucky University, with a degree in Business Administration, Accounting. She lives in Hazard and performs local government audits in the Eastern Branch. Email: Rejeena Hadley PAA V Rejeena graduated from Lindsey Wilson College in 1995, with a BA in Accounting and AA in Management. From 1995 to 2000, she lived in Frankfort and audited state agencies. In 2000 she requested a transfer to be closer to her family. She now lives in Columbia in Adair County and performs local government audits in the Western Branch of the Financial Audit Division. Email: Gavin Jones PAA II Gavin has a degree in Accounting, one in Business Administration, and an Associates Degree in Business Management. When hired by the APA, he audited state agencies. He now lives in Monticello and performs local government audits in the Eastern Branch. Email: Donna Jordan PAA V Donna graduated from Lincoln Memorial University, with a degree in Business Administration, major in Accounting. She is considered to be one of the most experienced auditors on staff and is extremely knowledgeable of fiscal court audits, especially single audits. She was part of a committee formed several years ago to make extensive changes to the APA's fiscal court audit guides. She took part in training other auditors after the changes were made, as well as meeting with local government officials to explain the industry changes that prompted these updates. She lives in Harlan and performs local government audits in the Eastern Branch. Email: Rhonda Moore Email: Sharon Richard PAA IV Sharon graduated from Campbellsville University, with a degree in Business Administration, Accounting emphasis. She has become quite familiar with all types of audits, and she is presently reviewing to become a CPA. She lives in Columbia and performs local government audits in the Western Branch. Email: Cheryl Vaughn: PAA III Cheryl graduated from Campbellsville University, with a degree in Accounting. She is one of two people at the APA that commutes quite a distance to work; she lives in Campbellsville. During her time with the APA, she has worked on audits of the Finance and Administration Cabinet/Fixed Assets and the Governor's Office of Technology (receipts and expenditures). For this audit year, she is working on the Cabinet for Workforce Development audit. She participated in the Department of Parks inventories, as well as inventory counts related to the Finance and Administration Cabinet/Fixed Assets. She also worked on investments at the Office of Financial Management. Email: Karen Ward: Email: Lleslie Wilson: PAA III Lleslie graduated from Lindsey Wilson College, with a degree in Accounting. She lives in Columbia and commutes every day with others that live in the same area. She has been involved in numerous state agency audits, including Kentucky Revenue Cabinet, Kentucky Transportation Cabinet and the Cabinet for Families and Children. She conducted fixed assets inventories at various locations and assisted another division with the ProCard Investigation of State Activities. She is also on the Policy and Procedures Manual Committee, and she recently worked with local government auditors in her area to gain additional experience. Email: Danny Withers PAA V Danny is a graduate of Campbellsville College, with a degree in Business Administration, Accounting emphasis. He also has a certification to teach secondary education, but has never exercised this option. Additionally, he is a Baptist preacher and has pastored at various churches in his area. Because of his APA tenure, he has been involved in various special assignments, including CAFR and SSWAK. He lives in Russell Springs and performs local government audits in the Western Branch. |
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County Branch Northeast
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Email: Amy Adams PAA V Amy graduated from Georgetown College. She is very knowledgeable of all audit types and is one of the most experienced auditors in that branch. She often reviews the work of others for the branch manager and has recently worked in conjunction with QAC to update audit guides. She lives in Vanceburg and performs local government audits in the Eastern Branch. Email: Lorri Bartley PAA V Lorri graduated from Morehead State University, with a degree in Business Administration, Accounting emphasis. She is quite familiar with all types of audits. She lives in Mize (Morgan county) and performs local government audits in the Eastern Branch. Email: Wanda Hale PAA II Wanda graduated top of her Accounting class at Alice Lloyd College, with a degree in Business Administration (Accounting emphasis). Prior to joining the APA, she worked for the Kentucky Department of Education as an Administrative Assistant at the Knott County Area Technology Center in Hindman. Wanda became a member of the APA in November 2005 and now performs local government audits in the Eastern Branch. Email: Jody Perkins PAA IV Jody graduated from Morehead State University, with a degree in Business. He started to work for the APA shortly after graduation and has steadily progressed to his current position. He has become quite familiar with all types of audits; most recently, fiscal court audits and those that are single audits. He lives in Morehead and performs local government audits in the Eastern Branch. Email: James Ratliff PAA V Email: Bradley Sergent PAA III Bradley graduated from Morehead State University, with a degree in Business Administration, option in Accounting. He left the APA for a short period of time, but was reinstated without hesitation. He has steadily progressed to his present level and has been involved in all types of audits. He lives in Paintsville and performs local government audits in the Eastern Branch. Email: Carla Stephens PAA III Carla graduated from Morehead State University, with a degree in Business Administration, Accounting emphasis. She lives in McDowell (Floyd county) and performs local government audits in the Eastern Branch. Email: Glen Thompson PAA V Glen graduated from Eastern Kentucky University, and has been employed by the APA since graduation. Up until recently, he had been performing state agency audits; however, he was transferred (personal request) to local government auditing. He has a tremendous amount of auditing experience and is considered one of the best users of technology provided by the APA for auditing purposes. He lives in Campton and performs local government audits in the Eastern Branch. Email: Robby Turner PAA III Robby graduated from Eastern Kentucky University; he has two degrees, one in Paralegal Science, and the other in Business Administration, Accounting emphasis. He lives in Rush (Boyd county) and performs local government audits in the Eastern Branch. Email: Ashley Waggoner Ashley graduated from Morehead State University, with a degree in Business Administration, Accounting emphasis, and a Masters of Business Administration degree. She lives in Olive Hill (Carter County) and assists on local government audits performed in the Eastern Branch. Email: Teresa Webb PAA V Teresa graduated from Morehead State University, with a degree in Business Administration, Accounting emphasis. She is extremely knowledgeable of all audit types and has been involved in various complex audits in her area. She lives in Oil Springs (Johnson county) and performs local government audits in the Eastern Branch. Email: Meka Williams PAA I Meka graduated from Eastern Kentucky University, with a major in Accounting and a minor in Economics. She is one of the APA's newest employees. She lives in Beattyville and assists on local government audits performed in the Eastern Branch. |
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105 Sea Hero Rd Suite 2 Frankfort, Kentucky 40601 Telephone: 502.573.0050 Facsimile: 502.573.0067 www.auditor.ky.gov |