Collections
Kentucky Revised Statutes

Chapter 43

Ky. Rev. Stat. Ann. ch. 43

Auditor Of Public Accounts

Commonwealth of Kentucky

43.010Definitions for chapter.43.015Organization of Auditor of Public Accounts.43.020Location of office of Auditor.43.030Deputy auditor -- Subordinate personnel -- Qualifications.43.032Background checks required for prospective, current, and contracted employees with access to federal tax information -- Administrative regulations.43.035Commonwealth Office of the Ombudsman -- Duties -- Expenses charged to entity under review.43.040Duty of Auditor at end of term.43.050General functions of Auditor.43.060Annual investigation of accounts of Treasurer and Finance and Administration Cabinet.43.070Audit of accounts of county officers and special purpose governmental entities -- Agreed-upon procedures engagement for county clerks and sheriffs -- Audit expenses. (Effective July 15, 2026)43.071Annual audit of county clerk's motor vehicle and motorboat tax receipts. (Effective until July 15, 2026)43.073Annual audit of school district entity by Auditor or private accountant -- Expenses -- Review of private audit by Auditor.43.075Uniform standards and procedures.43.080Access to books and records -- Power to obtain testimony.43.090Reports of audits and investigations -- Implementation by agency of audit recommendation.43.200Auditor's scholarships in accounting.43.990Penalties.