KRS 68.140: Duties of auditor and assistant auditor.

The auditor and assistant auditor shall make regular audits of all accounts and records of

the consolidated local government or fiscal court and of all other agencies whose revenue

is provided in whole or in part from taxes levied or funds appropriated by the

consolidated local government or fiscal court, and shall cause correct accounts and

records to be kept of all receipts and disbursements of county funds, make periodical

reports as required by the consolidated local government or fiscal court, and perf orm any

other related duties imposed upon them by the consolidated local government or fiscal

court.