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:
Alicia Boyd
Manager Alicia graduated from Morehead State University, with a Bachelors degree in Accounting and a Masters degree in Business Administration.
She was a local government auditor from 1994 to 1997, a QAC auditor from 1999 to 2002, and has been Executive Director and Manager of the
division since that time. Along with her staff, she has been responsible for updating local government audit guides and state audit programs,
she served as AIC of the Kentucky State University audit, performed an audit of Natural Resources in 1999, served as AIC for various local government
audits to train other QAC staff, and performed a single audit in a county for training purposes. She has conducted various training sessions on
accounting and auditing issues to elected officials, at various trade association conferences, to APA staff, and others as requested. She and her staff
have become quite the presence for training purposes; most notably, GASB 34.
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.
Email:
Libby Carlin
PAA Manager APA Audit Experience: With the APA since 1997, except for 10 months when employed with the Finance and
Administration Cabinet on the GASB 34 Implementation Team
Certifications: CPA; KCPM
Libby graduated from Morehead State University, with a Masters in Business Administration and a Bachelors
of Business Administration/Accounting. She has worked in the APA as both a financial auditor and a quality
assurance auditor. She was the AIC for the Louisville Metro Government Audit for three years, beginning in
with the fiscal year of the government’s merger, and has served as an AIC on various other engagements. Libby
developed and conducted various training sessions as a member of quality assurance, including GASB 34 training
to local officials. She is one of three (3) state managers and has been in her present position since September
1, 2006. Duties include, but are not limited to, managing audits of state agencies, serving as overall supervisor
of assigned audits, scheduling audit assignments, providing technical assistance, reviewing audit documentation,
and evaluating team and individual performance. Libby served twice on the State Audit Program Committee, and has
participated in an out-of-state, external peer review (Ohio).
Email:
Jennifer Harper:
PAA Manager Jennifer is a graduate of Kentucky State University with a Bachelor of Science degree in Accounting. She is currently studying for the
CPA exam.
Jennifer was part of NASACT's Illinois Peer Review team during 2002. During 2003, she served as the auditor in charge of the APA's Audit
Program Committee that was responsible for updating and revising outdated audit programs and forms to incorporate the latest auditing standards.
Jennifer has supervised audits of the Cabinet for Families and Children, Kentucky Revenue Cabinet, FAC's Office of Financial Management, and Department
of Agriculture. She has worked on numerous federal compliance and financial statement audits of the Cabinet for Families and Children, Cabinet for Health
Services, Finance and Administration Cabinet, Transportation Cabinet, Personnel Cabinet, Revenue Cabinet, and Agriculture, as well as county audits.
Jennifer served as newsletter editor for the Association of Government Accountants (AGA).
Email:
David Pitts:
PAA Manager Dave graduated from Transylvania University and the University of Kentucky, with degrees in Economics and Accounting, respectively. He has audited
state agencies since coming to work for the APA and has steadily progressed to his present position. He is one of three (3) state managers and has
been in his present position since April 1999. Duties include, but are not limited to, managing audits of state agencies, serving as overall supervisor
of assigned audits, scheduling audit assignments, providing technical assistance, reviewing audit documentation, and evaluating team and individual performance.
He is the most knowledgeable person regarding CAFR, and this has been his responsibility for several years. He is the AIC for the 2003 Louisville Metro Government
Audit. He is also a member of the APA GASB 34 Committee.
Dave has worked very closely with the MARS Committee, including the development and implementation process. He has participated in an out-of-state, external
peer review (Wisconsin) and has been called upon to perform peer review functions for various state agencies. He plans to complete the Certified Public Manager
Program by the end of 2003.
Email:
Ravi Agrawal:
Email:
Tom Crouch:
PAA V Tom has an accounting degree, an associate degree in Computer Science, and a Juris Doctor. He has 29 years of audit
experience with 14 years in information technology auditing and 15 years in financial auditing. He is a former
president of the Information Systems Audit and Control Association in Kentucky. Tom has worked both in government and
business. He currently performs financial audits of state agencies. Tom has worked as the auditor-in-charge on audits
of the Cabinet for Health Services, the Department for Local Government, the Environmental and Public Protection Cabinet,
the Justice and Public Safety Cabinet, and the Department of Parks. He was the auditor-in-charge for agreed-upon-procedures
projects for the Secretary of State's Office and Kentucky Correctional Industries. Tom has written articles for professional
publications including the Association of Government Accountants newsletter and www.auditnet.org.
Email: Justin Ebert:
Email: Sarah Feltus:
Email: Brian Gordon:
Email: Nanda Gupta: Email: Teri Harmon: Email: Linda Hinton: PAA Specialist
APA Audit Experience: With the APA since October 1996; a state employee since 1995 Linda graduated from the University of Kentucky, with a Masters in Accounting in 1995. Prior to coming to the APA, she was employed by the Kentucky Revenue Cabinet. Linda is a member of the Kentucky AGA. Email: Mary Hudson: PAA IV Mary is a graduate of Western Kentucky University. Mary performed local government audits in the Western Branch for a year and a half. She has worked on state agency audits since that time including Investments, Revenue, SEFA, SSWAK assimilation, and other compliance audits. She has been actively involved in the Central Kentucky Chapter of the Association for Government Accountants, serving as Secretary for one year. She is currently serving in her second year as AGA's CGFM Coordinator, and as the Public Relations Coordinator. She has received the Certificate of Management Fundamentals (CMF), and is working on completing the Kentucky Certified Professional Manager (KCPM) Program. Email: Catherine Hunt: PAA II For several years Catherine has audited the Department of Revenue and the Department of Military Affairs. She also has worked on inventory observations and agreed-upon procedures engagements with the Council on Post-Secondary Education and the Kentucky Department of Education. Since 2006 she has served on the APA’s State Audit Program Committee, including assisting the agency's implementation of the new auditing standards that comprise the Risk Assessment Suite. She is Historian for the Central Kentucky Chapter of the Association of Government Accounts, and she is also a member of the American Institute of Certified Public Accountants and the Kentucky Society of Certified Public Accountants. She holds a degree in English from Rhodes College and one in mathematics from the University of Kentucky, where she also studied accounting. Email: Jason Johnson: PAA Specialist Jason graduated from Eastern Kentucky University, with a degree in Business Administration, Accounting emphasis. His promotion to Specialist was due to the above certification, as well as his knowledge and understanding of CAFR. He has been involved in this audit for several years, acting as AIC for the past few. He has been involved in other special projects, including the audit of the Health Purchasing Alliance, which involved a six-week trip to Chicago. He provided consulting services to Kentucky State University, while working with another division. He participated in the Missouri External Peer Review and has conducted peer review procedures for the Cabinet for Health Services. He is also very knowledgeable of the RFP process and is most often asked to review and grade proposals. Presently, he is the APA liaison with the educational cooperatives and was a member of the MARS Implementation Task Force.
Email:
Robert Maddox:
Email:
Samantha Payne:
Samantha graduated from Sullivan University in 2005 with a Bachelors degree in Business Administration and is
currently working towards her Masters degree in Business Administration.
Email:
Lori Riddle:
PAA III Lori graduated from Kentucky State University, with a degree in Business Administration, specialization in Accounting. Other state government
experience includes being an accountant in Child Support Enforcement, an accountant in the former Cabinet for Human Resources' payroll department,
and a graduate accountant for Natural Resources and Environmental Protection Cabinet in the area of federal/state grant agreements. While at the APA,
she has audited state agencies, including Treasury, Cabinet for Health Services, Department of Military Affairs, and the Kentucky Department of Education.
She participated in the APA's internal audit of payroll and expenditures and worked for a short time on local government audits in an adjacent county.
Email: Sandra Rudic: PAA IV Sandra graduated from Centre College, with degrees in Government and Psychology. Her audit experience has been limited to that of state agencies, except for a short period of recent time when she helped local government staff. Her other state experience has been in Treasury-Unclaimed Property; Child Support Enforcement-Tax Intercept and Medicaid Services. She came to the APA with a substantial amount of state-agency auditing/accounting-related experience. Email: Amy Small: PAA II Amy graduated from Midway College, with Bachelor degrees in Accounting and Business Administration; she also has an Associates Degree in Computer Information Systems. She has been assigned to various state agency audits, including Kentucky Department of Education, Department of Agriculture, Vocational Rehabilitation under the Cabinet for Workforce Development, and Child Care & Development Fund under the Cabinet for Families and Children. She assisted on various inventory counts and worked with local government auditors for a short period of time in various counties to gain additional experience. Amy has served as the Membership Coordinator for the Central Kentucky Chapter of Assocation of Governmental Accountants for two years. She is currently serving as AGA's Community Service Coordinator. Email: Marshall Smith Auditor-In-Training Marshall graduated from the University of Kentucky in 2005 with a Bachelors degree in Accounting. Email: Brenda Starr, CFM Email: John Stout: PAA III John graduated from the University of Kentucky with a degree in Accounting. He plans to pursue a CPA certification. His state agency audit work includes sections of the Cabinet for Workforce Development, the Kentucky Department of Education, Department of Fish and Wildlife, Department of Military Affairs, Medicaid, and Central Level Payroll. He participated in local government audits for a short period of recent time in order to gain additional experience. Email: Ross Vanoli Email: Cindy Watts: Auditor-In-Training APA Experience: Since September 2006 Cindy graduated from Midway College in 2003 with a Bachelors degree in Business Administration and an Associates degree in Computer Information Systems. Email: Beth Wheeler: Email: LeMarc Williamson: APA Audit Experience: With the APA since February 2005 LeMarc is a graduate of Eastern Kentucky University with a Bachelor of Business Administration degree in Accounting. After graduation, he continued work as a Bookkeeper at Burley Tobacco Growers Cooperatives and as Processor/Encoder in Child Support under Tier Technologies, both in Lexington. While at the APA, he has audited state agencies, including Kentucky Department of Education and Department of Workforce Investment and worked for a short time on local government and performance audits, and inventory observations within the state of Kentucky. |
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