FRANKFORT, Ky., Nov. 3, 2025 – The Kentucky Judicial Branch has received an unmodified opinion, the highest level of assurance an auditor can provide, on its Fiscal Year 2025 financial statement.

The independent audit was conducted by Dean Dorton, which found that the Judicial Branch’s financial statement presents fairly, in all material respects, the receipts, disbursements and changes in fund balances for the fiscal year that ended June 30, 2025.

“The Kentucky Court of Justice remains committed to transparency and accountability in how we manage public funds,” Chief Justice of the Commonwealth Debra Hembree Lambert said. “This independent audit reaffirms the integrity of our financial operations and the strong stewardship of the Judicial Branch budget.”

Dean Dorton reported no significant difficulties, disagreements or uncorrected misstatements during the audit and found no deficiencies in internal control or compliance issues.

The financial statement and the independent auditor’s report are available on the Kentucky Court of Justice website at: https://www.kycourts.gov/AOC/Audits/Pages/default.aspx. The Administrative Office of the Courts 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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