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What does Kentucky’s auditor do?
BY KENTON HORNBECK | LINK nky BUSINESS REPORTER

entity, comptroller and general administrative officer.
The Reorganization Act of 1936 shifted the office’s focus, transforming it into an impartial and independent agency tasked with auditing the accounts and financial transactions of Kentucky’s spending agencies. Duties like tax collection were transferred to other agencies. As time went on, the role evolved to include more modern duties such as conducting technology audits.
Currently, the office is held by Mike Harmon, a Republican from Harrodsburg. Harmon has been in office for seven years. A former state representative of 13 years, he ran unopposed in the 2015 Republican primary for auditor. He went on to defeat incumbent Democrat Adam Edelen in the general election after garnering 51.9% of the vote. He was re-elected in 2019, defeating Democrat Sheri Donahue with 55.7% of the vote.
Term-limited from seeking re-election as auditor, Harmon decided to run for governor, becoming the first Republican to announce their candidacy in the now-crowded primary field of 12 candidates.
Looking to fill the vacancy on the Republican side are current Treasurer Allison Ball and business owner Derek Leonard Petteys, who face off in the primary. Democrat Kimberly Reeder, a lawyer and teacher, awaits the primary winner in the general election.

Two candidates are facing off in the Republican primary for auditor of public accounts. Current Auditor
Mike Harmon is term-limited from running again, and has declared his candidacy for governor.
Current Treasurer Allison Ball is running against central Kentucky business owner Derek Petteys. The winner advances to the general election, where they will face Democrat Kimberly Reeder, a lawyer and teacher from Rowan County. The Democratic primary was canceled because Reeder faced no opponent.
Ball is a known political entity in Kentucky, having served as treasurer for more than seven years. She was first elected to office in 2015 and re-elected in 2019. In comparison, Petteys has participated in one prior election. In 2022, he lost the U.S. 6th Congressional District primary to incumbent Republican Andy Barr.