{"data":{"id":"us-ky/krs-212.550","jurisdiction":"us-ky","citation":"KRS 212.550","heading":"Accounts and financial records -- Audits.","body":"The board shall install and maintain a modern and efficient system of accounting and\nkeep financial records. The board, however, may select and use the finance department of\nsuch city to do its financial accounting and make its disbursements in such manner  as\nmay be agreed upon by and between the board and the director of finance of said city,\nwhich work shall be done by said finance department without compensation from the\nboard. The Auditor of Public Accounts of the Commonwealth of Kentucky, the\ncomptroller and inspector of such city, and the county auditor of such county,\nrespectively, shall have access to the books and the records of the board, and upon the\nrequest of the Cabinet for Health and Family Services of Kentucky said Auditor of Public\nAccounts, or upon the direction of the legislative body of such city the said comptroller\nand inspector, or upon the direction of the fiscal court of such county the said county\nauditor, shall make an audit of the board's accounts and report back thereon.","path":["KRS Chapter 212"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=8638","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:16Z","sha256":"a5be333dd7681d185f98e8b7c448edb6ccd5296c818a113161f21f9508d5b569","source_id":"us-ky","stale":false,"prev":"us-ky/krs-212.540","next":"us-ky/krs-212.560"},"notice":"GroundRules: Original legal text. Not legal advice."}