Title VI, Financial Administration

employees with access to federal tax information -- Administrative regulations. (1) The Auditor shall require a national and state criminal background check for every prospective and current employee, including contract staff, with access to or use of federal tax information and …

entity under review. (1) The Commonwealth Office of the Ombudsman is hereby created as an office within the Auditor of Public Accounts. The Auditor shall appoint an executive director of the Commonwealth Office of the Ombudsman, who shall serve as the ombudsman and be responsible…

(1) Upon the expiration of the Auditor's term of office, the Auditor shall file a certification of the inventory of the office with the Secretary of State and shall deliver the inventory to the Auditor's successor. (2) In the event of a vacancy in the office of Auditor, the deput…

(1) The Auditor constitutes an agency independent of the administrative departments enumerated in KRS 12.020, it being the policy of the General Assembly to provide for the independent auditing of the accounts, financial transactions, and performance of all spending agencies of t…

Administration Cabinet. The Auditor shall audit annually the Commonwealth's Comprehensive Annual Financial Report, in accordance with generally accepted government auditing standards, and may at any other time the Auditor thinks necessary audit or examine the books, accounts, and…

entities -- Agreed-upon procedures engagement for county clerks and sheriffs - - Audit expenses. (1) (a) To determine whether any unauthorized, illegal, irregular, or unsafe handling or expenditure of revenue or other improper practice of financial administration has occurred and…

Expenses -- Review of private audit by Auditor. (1) The Auditor of Public Accounts shall be responsible for an annual audit of the funds contained in each school district cooperative, school district consortium, school district corporation, and any other entity formed by school d…

(1) The Auditor shall develop uniform standards and procedures for conducting, and uniform formats for reporting, all audits of county budgets and the accounts, books and papers of elected county or district officials performed under KRS 43.070(1)(a)1. and 2. or (1)(b) or 64.810.…

(1) The Auditor shall have access to and may examine all books, accounts, reports, vouchers, correspondence files, records, money and property of any state agency. Every officer or employee of any such agency having such records or property in his or her possession or under his o…

recommendation. (1) Immediately upon completion of each audit and investigation, except those provided for in KRS 43.035 or 43.070, the Auditor shall prepare a report of his or her findings and recommendations. He or she shall furnish one (1) copy of the report to the head of the…

(1) There is hereby created in the Auditor of Public Accounts office a scholarship program for economically disadvantaged students planning to major in accounting at Kentucky institutions of higher education agreeing to provide matching funds. (2) Up to four (4) students each yea…

(1) Any officer, employee, or contractor who prevents, attempts to prevent, or obstructs an audit, examination, or review by the Auditor or his or her agents, under the provisions of this chapter, into his or her official conduct, or the conduct or condition of the office in his …