Crit Luallen
Auditor of Public Accounts
Commonwealth
of Kentucky


Division of Performance Audit


Jim Bondurant
Byron Costner
Kevin Devlin
Mike Helton
Brooke Sinclair
Julie Skeeters
Jettie Sparks
Becky Walsh

Email: Jettie Sparks:

Acting Director - Performance Division

APA Audit Experience: With the APA since August 1996
Certifications: CPA; CIA

Jettie graduated from the University of Kentucky with a degree in Accounting. She has approximately 14 years of experience conducting and supervising audits. Prior to joining the APA, she was an audit team leader for the Office of the Inspector General and was an internal auditor for Long John Silvers, Inc. for four (4) years. Since joining the APA, Jettie was the lead auditor of two issued performance audits: Guardian Ad Litem Practices in the Commonwealth of Kentucky and Monitoring of Medicaid Home Health Care Needs Improvement. Since becoming an audit manager, she has been involved in most audits/investigations conducted by the Division of Performance Audits.

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Email: Jim Bondurant:

Performance Auditor II
APA Audit Experience: With the APA since October 2000.

Jim graduated from Centre College with a degree in Government. After graduation, Jim joined APA's Division of Performance Audit and has worked on the following audits: Kentucky's DUI Program; Kentucky's Management of Delinquent Unemployment Insurance Taxes; and Kentucky Can Better Serve Mentally Retarded/Developmentally Disabled Persons. He has also been involved in special assignments and projects that include DUI sentencing, tobacco settlement funds, the Home Health Aide Abuse Registry, SSI Eligibility, and a review of the insurance of public historical treasures.

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Email: Byron Costner:

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Email: Kevin Devlin:

Performance Auditor IV
APA Audit Experience: With the APA since March 2000; five years total in state government.
Certifications: Attorney

Kevin graduated from the University of Kentucky with a Bachelor of Arts degree in Political Science and a Master's Degree in Public Administration. He obtained his Juris Doctor from the University of Louisville. He is a member of the American Bar Association, the Kentucky Bar Association, and the Kentucky State Government Bar Association. Prior to joining the APA, he worked for The Council of State Governments and was a law clerk for the Labor Cabinet and the Health Services Cabinet.

Since joining the Division of Performance Audit, Kevin has worked on the following audits: Kentucky's DUI Program; Kentucky's Tax Protest Settlement Process; Internal Auditing in State Government; Kentucky's Management of Nonpoint Source Water Pollution; and Local Government Ethics Codes and Boards. Some of the projects he has been involved with include a review of the insurance of public historical treasures, the foster care system, the Transportation Cabinet Office Building contracts, and various statutory/legal reviews.

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Email: Mike Helton:

Performance Auditor IV
APA Audit Experience: With the APA since November 1998; thirteen years total in state government.
Certifications: Reviewing to become a CFE; completed CMF segment of the KCPM Program

Mike has degrees in Accounting and Finance and worked in the Revenue Cabinet for seven years. He then joined APA's Division of Financial Audit where he performed financial audits of state agencies. He transferred to the Division of Performance Audit in March 2000 where he has worked on the following audits: Kentucky Can Better Serve Mentally Retarded/Developmentally Disabled Persons and Kentucky's Management of Its Medicaid Accounts Receivable. He has also been involved in special reviews that include the investigation of the Kentucky Transportation Cabinet Office Building contracts and its food services contract, the insurance of public historical treasures, protection of proprietary and confidential information on state computers, SSI eligibility, and state losses in lottery fund overpayments.

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Email: Brooke Sinclair:

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Email: Julie Skeeters

Performance Auditor IV
APA Audit Experience: With the APA since June 1999
Certifications: CGAP; Completed CMF segment of the KCPM Program

Julie graduated from Western Kentucky University with a Bachelor's Degree in Management. She then received her Master's Degree in Public Administration, with an emphasis in Policy Analysis, from the University of Kentucky. After graduation, Julie joined APA's Division of Performance Audit and has worked on the following audits, briefings, and assessments: Kentucky's DUI Program; Kentucky's Management of Delinquent Unemployment Insurance Taxes; Kentucky's Tax Protest Settlement Process; Internal Auditing in State Government; Kentucky's Management of Nonpoint Source Water Pollution; Review of the Council on Postsecondary Education's Implementation of the Bucks for Brains Endowment Programs; and the Petroleum Storage Tank Environmental Assurance Fund. She has also been involved with special reviews that include the insurance of publicly-held historical treasures, state park golf courses, Kentucky School for the Blind, Kentucky School for the Deaf, and the Kentucky Commission on the Deaf and Hard of Hearing, as well as the technical reviews of two performance audit reports.

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Email: Becky Walsh:

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Office of the Auditor of Public Accounts,
Commonwealth of Kentucky. All rights reserved.
105 Sea Hero Rd Suite 2
Frankfort, Kentucky 40601
Telephone: 502.573.0050
Facsimile: 502.573.0067
www.auditor.ky.gov
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