43.075 Uniform standards and procedures.
(1)
(2)
(3)
(4)
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)
and (b) or (2)(b) or 64.810. The Auditor shall promulgate the uniform standards and
procedures by administrative regulation according to KRS Chapter 13A.
Upon and after July 15, 1986, no person shall conduct an audit under KRS
43.070(1)(a) and (b) or (2)(b) or 64.810 which does not comply with the standards
and procedures promulgated by the state Auditor of Public Accounts under
subsection (1) of this section.
The uniform audit standards and procedures promulgated by the Auditor shall
include but need not be limited to the requirement that each person performing an
audit shall determine whether the fiscal court or county official is complying with
the requirements of the uniform system of accounts adopted under KRS 68.210,
whether there is accurate recording of receipts by source and expenditures by payee,
and whether or not each official is complying with all other legal requirements
relating to the management of public funds by his office, including all publication
requirements. The requirements for uniform formats for audit reports shall require
that the format of reports for each category of county or district office shall be
uniform.
The Auditor shall make informational copies of the regulations containing the audit
standards and procedures available to interested persons at their request, and may
charge a reasonable fee for such copies.
Effective: July 15, 1986
History: Amended 1986 Ky. Acts ch. 51, sec. 2, effective July 15, 1986. -- Created
1976 Ky. Acts ch. 49, sec. 1.
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