KRS 156.285: Access to records -- Witnesses -- Subpoena.

(1) The accountant shall have access to and may examine all books, accounts, reports,

vouchers, correspondence files, records, money, and property of any board. Every

officer or employee of any such board having such records or property in his

possession or under his control shall permit access to and examination of them upon

the request of the accountant.

(2) The committee may require information on oath from any person touching any

matters relative to any account that the accountant is required to audit. The

committee may administer the oath, or have it done by any officer authorized to

administer an oath.

(3) The committee may issue process and compel the attendance of witnesses before it,

and administer oaths and compel witnesses to testify in any of the inv estigations the

accountant is authorized to make.