Kentucky Statutes 43.075 – Uniform standards and procedures
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(1) 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)1. and 2. or (1)(b) or 64.810. The Auditor shall promulgate the uniform standards and procedures by administrative regulation according to KRS Chapter
13A.
(2) Upon and after July 15, 1986, no person shall conduct an audit under KRS
43.070(1)(a)1. and 2. or (1)(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.
(3) 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.
(4) 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: March 21, 2013
History: Amended 2013 Ky. Acts ch. 40, sec. 19, effective March 21, 2013. — Amended 1986 Ky. Acts ch. 51, sec. 2, effective July 15, 1986. — Created 1976 Ky. Acts ch. 49, sec. 1.
43.070(1)(a)1. and 2. or (1)(b) or 64.810. The Auditor shall promulgate the uniform standards and procedures by administrative regulation according to KRS Chapter
Terms Used In Kentucky Statutes 43.075
- Auditor: means the Auditor of Public Accounts. See Kentucky Statutes 43.010
- public funds: means sums actually received in cash or negotiable instruments from all sources unless otherwise described by any state agency, state- owned corporation, university, department, cabinet, fiduciary for the benefit of any form of state organization, authority, board, bureau, interstate compact, commission, committee, conference, council, office, or any other form of organization whether or not the money has ever been paid into the Treasury and whether or not the money is still in the Treasury if the money is controlled by any form of state organization, except for those funds the management of which is to be reported to the Legislative Research Commission pursuant to KRS §. See Kentucky Statutes 446.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
13A.
(2) Upon and after July 15, 1986, no person shall conduct an audit under KRS
43.070(1)(a)1. and 2. or (1)(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.
(3) 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.
(4) 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: March 21, 2013
History: Amended 2013 Ky. Acts ch. 40, sec. 19, effective March 21, 2013. — Amended 1986 Ky. Acts ch. 51, sec. 2, effective July 15, 1986. — Created 1976 Ky. Acts ch. 49, sec. 1.