KRS 262.280: Board to provide record -- Audits of district accounts -- Data to be

furnished to commission.

(1) The board shall provide for the keeping of a full and accurate record of all its

proceedings and of all resolutions, regulations, and orders issued or adopted by it.

(2) Notwithstanding KRS 65A.030, an audit of the accounts of each soil and water

conservation district shall take place once every four (4) years unless the soil and

water conservation district receives or expends one million dollars ($1,000,000) or

more in any year, in which case the soil and water conservation district shall

provide for the performance of an annual audit. The audit shall be conducted in

accordance with audit standards and requirements stipulated in KRS 65.065(5).

(3) Upon request of the commission, the board shall furnish the commission with

copies of ordinances, regulations, orders, contracts, forms, and other documents

adopted or employed by the board and any other information requested by the

commission concerning the board's activities.