KRS 45.149: Audit of budget unit by Auditor of Public Accounts -- Contract for audit by

certified public accountant.

(1) A budget unit of any branch of government may request that an audit be performed

by the Auditor of Public Accounts. Such request shall be in writing and shall

include a statement of the scope and nature of the proposed audit.

(2) No budget unit shall enter into any contract with a certified public accountant for an

audit unless the Auditor of Public Accounts has declined in writing to perfor m the

audit or has failed to respond within fifteen (15) days of receipt of a written request

for an audit. Any contract with a certified public accountant entered into as a result

of the Auditor of Public Accounts declining to perform the audit shall spec ify the

following:

(a) The certified public accountant shall forward a copy of the audit report and

management letters to the Auditor of Public Accounts and to the Legislative

Research Commission; and,

(b) The Auditor of Public Accounts shall have the righ t to review the certified

public accountant's work papers.