2011 Kentucky Revised Statutes CHAPTER 43 AUDITOR OF PUBLIC ACCOUNTS 43.090 Reports of audits and investigations -- Implementation by agency of audit recommendation.
KY Rev Stat § 43.090 (1996 through Reg Sess) What's This?
43.090 Reports of audits and investigations -- Implementation by agency of audit
recommendation.
(1)
(2)
Immediately upon completion of each audit and investigation, except those
provided for in KRS 43.070, the Auditor shall prepare a report of his findings and
recommendations. He shall furnish one (1) copy of the report to the head of the
agency to which the report pertains, one (1) copy to the Governor, one (1) copy to
the secretary of the Finance and Administration Cabinet, one (1) copy to the
Legislative Research Commission, and one (1) copy to the state librarian. The
agency to which an Auditor's draft report pertains shall respond in writing to any
adverse or critical audit findings and to any recommendations contained in the draft
report within fifteen (15) days of receipt of the draft report. The Auditor shall
distribute the agency's response to those entitled by this subsection to a copy of the
audit report. Within sixty (60) days of the completion of the final audit report, the
agency to which an Auditor's report pertains shall notify the Legislative Research
Commission and the Auditor of the audit recommendations it has implemented and
of the audit recommendations it has not implemented. The agency shall state the
reasons for its failure to implement any recommendation made in the final audit
report. The Auditor shall prepare and transmit to each member of the General
Assembly, by December 15 immediately preceding the convening of each regular
session of the General Assembly, a printed report of his activities summarizing the
findings and recommendations in his report on each audit or investigation made
since the last preceding biennial report to the General Assembly listing, by state
agency, the audit recommendations that have not been implemented and the reasons
given by state agencies for nonimplementation, and presenting such other findings
and recommendations as he sees fit to make. He shall file a copy of this report with
the Governor and five (5) copies with the state librarian. All audit reports shall be
public documents to which taxpayers shall have access.
The Auditor shall, within a reasonable time after the examination of each county as
provided in KRS 43.070, make a written report to the Governor, the General
Assembly, the Attorney General, the state librarian, and the fiscal court and county
attorney of the county examined, calling attention in specific terms to any
mismanagement, misconduct, misapplication or illegal appropriation, or extravagant
use of money received or disbursed by any officer of the county examined. In
addition, said report shall be sent to a newspaper having general circulation in the
county examined, and the letter of transmittal accompanying the report shall be
published in said newspaper in accordance with the provisions of KRS Chapter 424.
Effective: June 26, 2007
History: Amended 2007 Ky. Acts ch. 47, sec. 25, effective June 26, 2007. -- Amended
1982 Ky. Acts ch. 176, sec. 2, effective July 15, 1982. -- Amended 1974 Ky. Acts
ch. 254, sec. 9. -- Amended 1966 Ky. Acts ch. 255, sec. 52. -- Amended 1942 Ky.
Acts ch. 139, secs. 1 and 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective
October 1, 1942, from Ky. Stat. secs. 1992b-59, 4618-135, 4636-4.
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