KRS 156.265: State Committee for School District Audits.

(1) There shall be a State Committee for School District Audits comprised of the

Governor, or a person designated by him, the Attorney General, the Auditor of

Public Accounts, a person designated by the Legislative Research Commission to

represent the Office o f Education Accountability, and the commissioner of

education. The Auditor of Public Accounts shall be the chair of the committee.

(2) The committee shall have the accounts of each board audited not less than once

every fiscal year. The committee also may, at any time, cause to be made a

comprehensive and complete audit of any board. Upon the written request of the

state board, the commissioner of education, the Attorney General, the Auditor of

Public Accounts, the Governor, or the Office of Education Accou ntability, the

committee may cause the accounts of a board to be audited. Each audit shall cover

such period of time, and shall include such auditing procedures and standards, as

the committee may designate.

(3) Audits authorized under this section are in addition to any audits contemplated

under KRS 11.090 or 156.200 or KRS Chapter 43.

(4) The actual expense of any audit authorized under this section shall be borne equally

by the district board of education and by the committee from funds allocated to it.

(5) The committee shall meet at least quarterly. Additional or special meetings may be

called by the chair.