43.030 Assistant auditor -- Subordinate personnel -- Qualifications.
(1)
(2)
(3)
(4)
The Auditor shall appoint for the duration of his own term, subject to removal by
him at any time, one (1) assistant auditor of public accounts, who shall be a certified
public accountant and who has been a citizen and resident of the state for at least
two (2) years. The assistant auditor shall have direct supervision over all technical
work and technical assistants, and shall otherwise aid the Auditor in the
performance of his duties. If the Auditor is absent or is rendered incapable of
performing his duties, or if a vacancy in the office occurs, the assistant auditor shall
perform the duties of Auditor until the necessity therefor ceases to exist. He shall
take the constitutional oath.
The Auditor may employ other subordinate personnel subject to the provisions of
KRS 12.060. All employees engaged in auditing or investigations shall possess a
minimum of a four (4) year college degree. No less than ninety percent (90%) of all
employees engaged in financial auditing or financial investigations shall have
twenty (20) semester hours or thirty (30) quarter hours of accounting, or alternately,
shall be a certified public accountant. Not more than two (2) persons charged with
the conduct of audits and investigations may substitute year-for-year responsible
experience acceptable to the Personnel Cabinet for the required college education
and accounting hours.
The Auditor and his sureties are liable on his official bond for the acts of the
assistant auditor and clerks.
Nothing in this section shall be deemed to affect the provisions of KRS 11.090 or
other legislation authorizing audits.
Effective: July 15, 1998
History: Amended 1998 Ky. Acts ch. 39, sec. 1, effective July 15, 1998; and ch. 154,
sec. 63, effective July 15, 1998. -- Amended 1980 Ky. Acts ch. 177, sec. 1, effective
July 15, 1980. -- Amended 1976 Ky. Acts ch. 329, sec. 1. -- Amended 1968 Ky. Acts
ch. 152, sec. 19. -- Amended 1956 (1st Extra. Sess.) Ky. Acts ch. 7, Art. XI, sec. 1. -Amended 1946 Ky. Acts ch. 27, sec. 44. -- Recodified 1942 Ky. Acts ch. 208, sec. 1,
effective October 1, 1942, from Ky. Stat. secs. 140, 141, 142, 147, 4618-137.
Legislative Research Commission Note (7/15/98). This section was amended by 1998
Ky. Acts. chs. 39 and 154 which do not appear to be in conflict and have been
codified together.
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