2014 Kentucky Revised Statutes CHAPTER 262 - SOIL AND WATER CONSERVATION 262.280 Board to provide record -- Audits of district accounts -- Data to be furnished to commission.
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262.280 Board to provide record -- Audits of district accounts -- Data to be
furnished to commission.
(1)
(2)
(3)
The board shall provide for the keeping of a full and accurate record of all its
proceedings and of all resolutions, regulations, and orders issued or adopted
by it.
For fiscal periods ending prior to July 1, 2014, an audit of the accounts of each
district shall take place once every four (4) years unless the district receives or
expends seven hundred fifty thousand dollars ($750,000) or more in any year,
in which case the district shall provide for the performance of an annual audit.
The audit shall be conducted in accordance with audit standards and
requirements stipulated in KRS 65.065(5). For fiscal periods beginning on and
after July 1, 2014, the provisions of KRS 65A.030 shall apply to audits of the
accounts of each district.
Upon request of the commission, the board shall furnish the commission with
copies of ordinances, regulations, orders, contracts, forms, and other
documents adopted or employed by the board and any other information
requested by the commission concerning the board's activities.
Effective:March 21, 2013
History: Amended 2013 Ky. Acts ch. 40, sec. 72, effective March 21, 2013. -Amended 2007 Ky. Acts ch. 114, sec. 2, effective June 26, 2007. -- Recodified
1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
sec. 42i-7.
Legislative Research Commission Note (3/21/2013). Under the authority of KRS
7.136, the Reviser of Statutes has corrected a manifest clerical or technical error
in subsection (2) of this statute. A period has been inserted before the phrase
"for fiscal periods beginning on and after July 1, 2014," and the first letter of the
word "for" has been capitalized.
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