Auditor Mike Harmon: We’re Bringing “Follow the Data” Into A New Era


FRANKFORT, Ky. (September 28, 2023) Today, Auditor Mike Harmon's office announced a generational change to the way his office fights waste, fraud, and abuse of taxpayer dollars in its audits of state and local governments with the implementation of data analytics software for local and state government audits.

Previously, auditing was limited to testing a small sample of expenditures through random or judgmental selection. Now, with the signing of a contract for data analytics software, the Office of the Auditor of Public Accounts (APA) is moving to “All Data Analysis," allowing all financial transactions to be reviewed, whether tax dollars spent by the entity being auditing are tens of thousands or billions of dollars.

“Every single tax dollar is precious. While government exists to promote the common good, tax dollars represent money remitted by our citizens that they then don't get to spend on their own families. Every effort must be made to protect the integrity of how those tax dollars are spent," Auditor Harmon said.

“This is a historic step for our office and the practice of governmental auditing," said Assistant State Auditor Farrah Petter, CPA, who supervises the auditing functions of APA. “I am pleased to sign this contract for the office.  It's another great tool for our auditors to utilize when auditing local governments and state agencies."

APA routinely performs over 600 audits annually of county and state government and special examinations.  You can find out more about our work and review any past audits and special examinations at