KRS 77.140: Accounting -- Audits and attestation procedures.

(1) The air pollution control board created pursuant to KRS 77.070 shall install and

maintain a modern and efficient system of accounting and keep financial records.

The board, however, may select and use the finance department of the consolidated

local government or city to do its financial accounting and make its disbursements

in a manner as may be agreed upon by and between the board and the director of

finance of the consolidated local government or city, which work shall be done by

the finance department without compensation from the board.

(2) The Auditor of Public Accounts of the Commonwealth of Kentucky, the

comptroller and inspector of the consolidated local government or the city, and the

county auditor of such county, respectively, shall have access t o the books and

records of the board.

(3) All air pollution control boards shall be subject to audit or attestation engagement

procedures as provided in KRS 65A.030. In addition, at any other time upon the

direction of the legislative body of a consolidate d local government, or upon the

direction of the fiscal court of the county, the county auditor shall make an audit of

the board's accounts and report back thereon.