KRS 96A.190: Annual audit -- Compliance with KRS 65A.010 to 65A.090.

(1) Each authority shall employ a certified public accountant, or firm thereof, to make

an annual audit of the authority's financial accounts and affairs, and to make a report

thereof, including comments of the auditor regarding whether or not the authority is

in compliance with statutory requirements and with lawful covenants and

commitments made in its contract or bond proceedings. A copy of each audit report

shall be filed and kept open for public inspection in the office of the secretary -

treasurer of the au thority, and a copy shall be provided to the clerk, secretary or

other appropriate office of record of each public body which may have participated

in the creation and organization of the authority, or in the subsequent expansion

thereof.

(2) Each authority shall comply with the provisions of KRS 65A.010 to 65A.090.