The Kentucky State Auditor's Office received a favorable opinion during its recently completed peer review.  Favorable is the highest opinion given. The peer review is mandated by Government Audit Standards created by the Comptroller of the United States through the General Accounting Office.  The review occurs once every three years.

The National State Auditors Association, of which the Kentucky Auditor's Office is a member, conducted the peer review. Auditors from South Dakota, New York, West Virginia, Pennsylvania, Missouri, and Ohio were at the Auditor's Frankfort office from October 25 through November 1.  The report includes an opinion that provides assurances to entities reviewed by the Auditor of Public Accounts that the work meets government auditing standards.  This report is attached, per Government Auditing Standards, to engagement letters issued to entities that are audited by the Kentucky Auditor's Office.

Auditors from the Kentucky State Auditor's Office also participate in other member states' peer reviews.  This year Kentucky Auditors have been involved with peer reviews in Arizona, New York, Louisiana, Michigan, and Nebraska.