Title VI, Financial Administration
10 chapters · 565 sections in this title.
KRS § 43.010 Definitions for chapter
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As used in this chapter, unless the context requires otherwise: (1) "Auditor" means the Auditor of Public Accounts; (2) "Budget unit" means a department or other unit of organization for which separate appropriations are made from those for any other organization unit; (3) "Deput…
KRS § 43.015 Organization of Auditor of Public Accounts
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The Auditor of Public Accounts shall have the following organizational structure: (1) The Office of the State Auditor; (2) The Office of the Deputy Auditor, which shall have the following offices: (a) Office of Local Government Audits; (b) Office of State Government Audits and Te…
KRS § 43.020 Location of office of Auditor
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The Auditor shall keep his or her office at the seat of government.
KRS § 43.030 Deputy auditor -- Subordinate personnel -- Qualifications
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(1) The Auditor shall appoint for the duration of his or her own term, subject to removal by the Auditor at any time, one (1) deputy auditor, who shall be a certified public accountant and who has been a citizen and resident of the state for at least two (2) years. Except for the…
KRS § 43.032 Background checks required for prospective, current, and contracted employees with access to federal tax information -- Administrative regulations
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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 …
KRS § 43.035 Commonwealth Office of the Ombudsman -- Duties -- Expenses charged to entity under review
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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…
KRS § 43.040 Duty of Auditor at end of term
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(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…
KRS § 43.050 General functions of Auditor
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(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…
KRS § 43.060 Annual investigation of accounts of Treasurer and Finance and Administration Cabinet
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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…
KRS § 43.070 Audit of accounts of county officers and special purpose governmental entities -- Agreed-upon procedures engagement for county clerks and sheriffs -- Audit expenses
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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…
KRS § 43.073 Annual audit of school district entity by Auditor or private accountant -- Expenses -- Review of private audit by Auditor
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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…
KRS § 43.075 Uniform standards and procedures
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(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.…
KRS § 43.080 Access to books and records -- Power to obtain testimony
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(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…
KRS § 43.090 Reports of audits and investigations -- Implementation by agency of audit recommendation
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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…
KRS § 43.200 Auditor's scholarships in accounting
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(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…
KRS § 43.990 Penalties
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(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 …