The auditor of public accounts "...ensures that public resources are protected, accurately valued, properly accounted for, and effectively employed to raise the quality of life of Kentuckians.

"[4] More specifically, the auditor of public accounts conducts an array of external audits which examine financial condition, legal compliance, information technology systems, and program performance in governmental entities.

[5] The auditor's scope of authority extends to all state agencies, every public or private entity that receives state funds, all state-owned or operated enterprises such as prisons and public works, and every county, municipality, and school district in the commonwealth.

[6] Initially, the auditor of public accounts served as a comptroller and tax collector for state government.

Government auditing remains the primary function of the auditor's office to this day.