KRS 216.343: District records to be audited -- Compliance with KRS 65A.010 to 65A.090.

(1) Every district established under KRS 216.310 to 216.360 shall at all reasonable

times keep open for the inspection of the Auditor of Public Accounts all of its

records and books of accounts and shall have an outside independent audit by a

certified public accountant annually.

(2) Any board formed and operating under KRS 216.310 to 216.360 shall comply with

the provisions of KRS 65A.010 to 65A.090.