{"data":{"id":"us-ky/krs-43.075","jurisdiction":"us-ky","citation":"KRS 43.075","heading":"Uniform standards and procedures.","body":"(1) The Auditor shall develop uniform standards and procedures for conducting, and\nuniform formats for reporting, all audits of county budgets and the accounts, books\nand papers of elected county or district officials performed under KRS\n43.070(1)(a)1. and 2. or (1)(b) or 64.810. The Auditor shall promulgate the uniform\nstandards and procedures by administrative regulation according to KRS Chapter\n13A.\n(2) Upon and after July 15, 1986, no person shall conduct an audit under KRS\n43.070(1)(a)1. and 2. or (1)(b) o r 64.810 which does not comply with the standards\nand procedures promulgated by the state Auditor of Public Accounts under\nsubsection (1) of this section.\n(3) The uniform audit standards and procedures promulgated by the Auditor shall\ninclude but need not be limited to the requirement that each person performing an\naudit shall determine whether the fiscal court or county official is complying with\nthe requirements of the uniform system of accounts adopted under KRS 68.210,\nwhether there is accurate recording of receipts by source and expenditures by payee,\nand whether or not each official is complying with all other legal requirements\nrelating to the management of public funds by his office, including all publication\nrequirements. The requirements for unifor m formats for audit reports shall require\nthat the format of reports for each category of county or district office shall be\nuniform.\n(4) The Auditor shall make informational copies of the regulations containing the audit\nstandards and procedures available  to interested persons at their request, and may\ncharge a reasonable fee for such copies.","path":["KRS Chapter 43"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=41699","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:03Z","sha256":"6cf6702a6294e8559d2656ecffc64c5e4e109e855ab2b4cde8e39cd4d26a9483","source_id":"us-ky","stale":false,"prev":"us-ky/krs-43.073","next":"us-ky/krs-43.080"},"notice":"GroundRules: Original legal text. Not legal advice."}