{"data":{"id":"us-ky/krs-43.030","jurisdiction":"us-ky","citation":"KRS 43.030","heading":"Deputy auditor -- Subordinate personnel -- Qualifications.","body":"(1) The Auditor shall appoint for the duration of his or her own term, subject to\nremoval by the Auditor at any time, one (1) deputy auditor, who shall be a certified\npublic accountant and who has been a citizen and resident of the state for at least\ntwo (2) years. Except for the Office of the Ombudsman as established in KRS\n43.035, the deputy auditor shall have direct supervision over all technical work and\ntechnical assistants, and shall otherwise aid the Auditor in the performance of his or\nher duties, except that the deputy auditor may exercise a full or partial recusal from\nthis supervision requirement in regard to the consulting function authorized in KRS\n43.050 if needed to comply with the professional standards of accountancy. If the\nAuditor is absent or is rendered incapable of performing his or her duties, or if a\nvacancy in the office occurs, the deputy auditor shall perform the duties of Auditor\nuntil the necessity there for ceases to exist. He or she shall take the constitutional\noath.\n(2) The Auditor may employ other subordinate personnel subject to the provisions of\nKRS 12.060. All employees with status as defined in KRS 18A.005 operating under\nthe authority of the depu ty auditor who are engaged in auditing or investigations\nshall possess a minimum of a four (4) year college degree. No less than ninety\npercent (90%) of all employees engaged in financial auditing or financial\ninvestigations shall have twenty (20) semester  hours or thirty (30) quarter hours of\naccounting, or alternately, shall be a certified public accountant. Not more than two\n(2) persons charged with the conduct of audits and investigations may substitute\nyear-for-year responsible experience acceptable to  the Personnel Cabinet for the\nrequired college education and accounting hours.\n(3) The Auditor and his or her sureties are liable on his or her official bond for the acts\nof the deputy auditor and clerks.\n(4) Nothing in this section shall be deemed to aff ect the provisions of KRS 11.090 or\nother legislation authorizing audits.","path":["KRS Chapter 43"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55995","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:03Z","sha256":"9a214f7677e290e171b3179f57636eea05fda851ca92526a63a672d24360cf24","source_id":"us-ky","stale":false,"prev":"us-ky/krs-43.020","next":"us-ky/krs-43.032"},"notice":"GroundRules: Original legal text. Not legal advice."}