FRANKFORT, Ky. (March 29, 2016) - Today, Auditor Mike Harmon released the second volume of the annual Single Statewide Audit of the Commonwealth of Kentucky (SSWAK) for the Fiscal Year ending June 30, 2015. Volume two focuses on compliance with federal requirements for federal awards. During Fiscal Year 2015, Kentucky spent more than $12.2 billion in cash and noncash awards received from the federal government, which represents an increase of $2.24 billion in federal funds compared to Fiscal Year 2014. "Given the amount of federal dollars that flow through our state agencies to administer various programs and grants, it is essential the rules and regulations are followed," said Auditor Harmon. "There were 18 findings in this year's report, but it is our directive that state agencies must continue to strive toward full compliance on spending federal money." Among the 18 findings in the report, two material weaknesses were identified, including one contained in both volumes one and two of the FY2015 SSWAK for the Department for Workforce Investment (DWI) regarding the disallowed transfer of $20 million in restricted funds to the Federal Unemployment Insurance Trust Fund. The other material weakness in DWI dealt with the agency's failure to monitor Workforce Investment Act (WIA) subrecipient programs for formula grants in accordance with federal guidelines. The other 16 findings related to significant deficiencies within four state agencies. Among those findings were the following: