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156.275 Accountant -- Selection -- Reports.
(1)
(2)
The committee shall select, to make the audit authorized under KRS 156.265,
accountants who are qualified under KRS Chapter 325 and the administrative
regulations promulgated by the Kentucky State Board of Accountancy.
Immediately upon completion of each audit, the accountant shall prepare a
report of his findings and recommendations in such form and in such detail as
the committee may prescribe. The report shall be to the committee and in such
number of copies as specified by the committee. The committee shall furnish
one (1) copy to the Kentucky Board of Education, one (1) copy to the district
board of education to which the report pertains, one (1) copy to the chief state
school officer and one (1) copy to the Auditor of Public Accounts. The district
board of education shall keep a copy of the report on file in the office of the
superintendent of schools of the district and the report shall be open to
inspection by any interested person, subject to reasonable rules as to time and
place of inspection.
Effective:July 15, 1996
History: Amended 1996 Ky. Acts ch. 362, sec. 6, effective July 15, 1996. -Amended 1994 Ky. Acts ch. 123, sec. 1, effective July 15, 1994. -- Amended
1990 Ky. Acts ch. 476, Pt. IV, sec. 144, effective July 13, 1990. -- Amended
1978 Ky. Acts ch. 155, sec. 82, effective June 17, 1978. -- Created 1962 Ky.
Acts ch. 244, Art. II, sec. 3.
Legislative Research Commission Note (9/2/94). By letter of September 2, 1994,
the Secretary of the Finance and Administration Cabinet, acting under KRS
48.500, advised the Reviser of Statutes of his determination "that no funds
appropriated by the Executive Branch Appropriations Act for the 1995-96
biennium can be identified as having been appropriated for the purpose of
implementing Sections 1 to 7 of House Bill No. 616, Chapter (296), Acts of the
1994 Regular Session of the General Assembly." Accordingly, the amendment
to this statute contained in 1994 Ky. Acts ch. 296 is void under sec. 3(8) of that
Act and has not been codified into this statute.
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