KRS 43.090: Reports of audits and investigations -- Implementation by agency of audit

recommendation.

(1) Immediately upon completion of each audit and investigation, except those

provided for in KRS 43.035 or 43.070, the Auditor shall prepare a report of his or

her findings and recommendations. He or she shall furnish one (1) copy of the

report to the head of the agency to which the report pertains, one (1) copy to the

Governor, one (1) copy to the secretary of the Finance and Administration Cabinet,

one (1) copy to the Legislative Research Commission, and one (1) copy to the state

librarian. The agency to which an Auditor's draft report pertains shall respond in

writing to any adverse or critical audit findings and to any recommendations

contained in th e draft report within fifteen (15) days of receipt of the draft report.

The Auditor shall distribute the agency's response to those entitled by this

subsection to a copy of the audit report. Within sixty (60) days of the completion of

the final audit or ex amination report, the agency to which an Auditor's report

pertains shall notify the Legislative Research Commission and the Auditor of the

audit recommendations it has implemented and of the audit recommendations it has

not implemented. The agency shall state the reasons for its failure to implement any

recommendation made in the final audit or examination report. All audit reports and

agency responses shall be, subject to KRS 61.870 to 61.884, posted online in a

publicly searchable format.

(2) The Auditor shall, within a reasonable time after the examination of each county as

provided in KRS 43.070, make a written report to the Governor, the General

Assembly, the Attorney General, the state librarian, and the fiscal court and county

attorney of the county e xamined, calling attention in specific terms to any

mismanagement, misconduct, misapplication or illegal appropriation, or

extravagant use of money received or disbursed by any officer of the county

examined. In addition, said report shall be sent to a new spaper having general

circulation in the county examined, and the letter of transmittal accompanying the

report shall be published in said newspaper in accordance with the provisions of

KRS Chapter 424. All audit reports and responses shall be, subject to KRS 61.870

to 61.884, posted online in a publicly searchable format.

(3) Immediately upon completion of each audit, investigation, or review conducted

under KRS 43.035, the ombudsman shall prepare a report of his or her findings and

recommendations and fur nish a copy of the report to the head of the agency to

which the report pertains. The agency shall respond in writing to any adverse or

critical audit findings and to any recommendations contained in the report within

fifteen (15) days of receipt of the report. Within sixty (60) days of completion of the

final audit, investigation, or draft report, the agency to which the report pertains

shall notify the ombudsman of which recommendations have and have not been

implemented and shall state in its notice to t he ombudsman the reason or reasons

for any failure to implement any recommendations.

(4) The Auditor shall maintain confidentiality, except when disclosure may be

advisable in the Auditor's judgment to enable the office to carry out its duties and to

support its recommendations.