FRANKFORT, Ky., Nov. 13, 2024 – The Kentucky Judicial Branch received a clean audit opinion on its financial statement for Fiscal Year 2024 (July 1, 2023-June 30, 2024) from an independent external auditor.

Cherry Bekaert LLC audited the FY 2024 financial statement from the Administrative Office of the Courts and found that the statement was free of material misstatements and contained no material findings. See the report at kcoj.info/auditFY2024.

The firm found that the financial statement “presents fairly, in all material respects, the fund balance of the Judicial Branch, as of June 30, 2024, and the cash receipts, disbursements, and changes in fund balance for the year then ended,” in accordance with accounting practices under state law.

“The results of the 2024 audit are an exemplification of our commitment to accountability and best practices for financial integrity,” Chief Justice of the Commonwealth Laurance B. VanMeter said. “Transparency with the use of taxpayer dollars is of the utmost importance, and we are pleased to share this audit with the public.”

The AOC publishes the KCOJ financial statement annually. The statement is audited by an external auditor in accordance with Section 4 of Supreme Court Administrative Order 2022-41.

Administrative Office of the Courts
The AOC in Frankfort is the operations arm of the state court system. The AOC supports the activities of nearly 3,300 court system employees and 412 elected justices, judges and circuit court clerks. As the fiscal agent for the state court system, the AOC executes the Judicial Branch budget.

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