KRS 41.330: Delivery of office to successor -- Certification of accounts and inventory --

Certification by assistant treasurer in case of vacancy due to death or

incapacitation of Treasurer.

(1) Upon the expiration of the term of office of the Treasurer, or if a vacancy occurs,

the outgoing Treasurer shall certify in writing that the accounts and inventory of the

Treasury, as recorded in the recordkeeping systems of the Commonwealth, are true,

complete, and accurate as of the close of business on the Treas urer's last day in

office. The certification shall include accounts and tangible property held by the

Treasury pursuant to KRS Chapters 393 and 393A. A copy of this certification shall

be provided to the following:

(a) The Auditor of Public Accounts;

(b) The Secretary of State; and

(c) The secretary of the Finance and Administration Cabinet.

(2) The money, books, supplies, and equipment shall be delivered to the newly elected

Treasurer or the person who fills the vacancy, and the newly elected Treasurer or

the person who fills the vacancy shall give a receipt for them which shall be filed

with the Secretary of State.

(3) In the event that a vacancy occurs due to the death or incapacitation of the

Treasurer, the certification set forth in subsection (1) of th is section shall be

completed by the assistant in accordance with KRS 41.060.

(4) Nothing in this section shall be construed as limiting the right of the Auditor to

review the accounts and inventory of the Treasurer at other times as the Auditor

may deem necessary or appropriate, or as required by KRS 43.060.