KRS 43.075: Uniform standards and procedures.

(1) The Auditor shall develop uniform standards and procedures for conducting, and

uniform formats for reporting, all audits of county budgets and the accounts, books

and papers of elected county or district officials performed under KRS

43.070(1)(a)1. and 2. or (1)(b) or 64.810. The Auditor shall promulgate the uniform

standards and procedures by administrative regulation according to KRS Chapter

13A.

(2) Upon and after July 15, 1986, no person shall conduct an audit under KRS

43.070(1)(a)1. and 2. or (1)(b) o r 64.810 which does not comply with the standards

and procedures promulgated by the state Auditor of Public Accounts under

subsection (1) of this section.

(3) The uniform audit standards and procedures promulgated by the Auditor shall

include but need not be limited to the requirement that each person performing an

audit shall determine whether the fiscal court or county official is complying with

the requirements of the uniform system of accounts adopted under KRS 68.210,

whether there is accurate recording of receipts by source and expenditures by payee,

and whether or not each official is complying with all other legal requirements

relating to the management of public funds by his office, including all publication

requirements. The requirements for unifor m formats for audit reports shall require

that the format of reports for each category of county or district office shall be

uniform.

(4) The Auditor shall make informational copies of the regulations containing the audit

standards and procedures available to interested persons at their request, and may

charge a reasonable fee for such copies.