KRS 171.180: Reports and audits by local libraries and state officials.

All libraries, cities, towns, counties and school districts participating in or benefiting by

the provisions of the federal grant for library service or receiving any service from the

department, shall make such reports and audits as are required to the St ate Treasurer, the

department, and the United States Commissioner of Education. The State Treasurer and

department shall make such reports and audits as may be required by the federal

government and the United States Commissioner of Education in respect to the

expenditure of federal grants and progress of library service.