2009 Kentucky Revised Statutes CHAPTER 7 LEGISLATIVE RESEARCH COMMISSION 7.330 Audit or investigation of financial records -- Review and evaluation of state-supported programs.
7.330 Audit or investigation of financial records -- Review and evaluation of state-
supported programs.
The Commission may: <br>(1) Perform an audit or investigation of any accounts, books and other financial records
of the state government, or of any officer, department, board, bureau, institution, <br>commission, agency, or other unit, of the state;
(2) Examine and audit any fiscal books, records and accounts of custodians of public
funds, and of disbursing officers of the state, making independent verification of all <br>assets, liabilities, revenues and expenditures of the state and agencies of the state;
(3) Review and evaluate any program supported in whole or in part by state
appropriation. In any instance in which a program review indicates inadequate <br>operating or administrative system controls or procedures, inaccuracies, waste, <br>extravagance, unauthorized or unintended activities or programs, or other <br>deficiencies, the Commission may report its findings to the General Assembly;
(4) Perform audit of any agency, private or semiprivate agency or organization
receiving state funds and review audits of such agencies to ascertain that <br>recommendations are implemented within sixty (60) days after issuance of the final <br>audit report under KRS 43.090(1); such reviews may be made by the appropriate <br>interim committee as determined by the Commission;
(5) The Commission may, at any time, study or review any matter relative to program
activities of any state department, agency, or institution;
(6) Require the assistance of any executives and officials, auditors, accountants, and
other employees of any agency at any time in the inspection, examination and audit <br>of books, accounts and records.
Effective: July 15, 1982 <br>History: Amended 1982 Ky. Acts ch. 176, sec. 1, effective July 15, 1982. -- Amended
1974 Ky. Acts ch. 384, sec. 5, effective June 21, 1974. -- Amended 1968 Ky. Acts <br>ch. 152, sec. 1, effective June 13, 1968. -- Created 1966 Ky. Acts ch. 42, sec. 7, <br>effective July 1, 1966.
Formerly codified as KRS 6.380. <br>Legislative Research Commission Note. This is former KRS 6.380 as amended,
renumbered by the Reviser of Statutes in 1974.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
