{"data":{"id":"us-ky/krs-43.090","jurisdiction":"us-ky","citation":"KRS 43.090","heading":"Reports of audits and investigations -- Implementation by agency of audit","body":"recommendation.\n(1) Immediately upon completion of each audit and investigation, except those\nprovided for in KRS 43.035 or 43.070, the Auditor shall prepare a report of his or\nher findings and recommendations. He or she shall furnish one (1) copy of the\nreport to the head of the agency to which the report pertains, one (1) copy to the\nGovernor, one (1) copy to the secretary of the Finance and Administration Cabinet,\none (1) copy to the Legislative Research Commission, and one (1) copy to the state\nlibrarian. The agency to which an Auditor's draft report pertains shall respond in\nwriting to any adverse or critical audit findings and to any recommendations\ncontained in th e draft report within fifteen (15) days of receipt of the draft report.\nThe Auditor shall distribute the agency's response to those entitled by this\nsubsection to a copy of the audit report. Within sixty (60) days of the completion of\nthe final audit or ex amination report, the agency to which an Auditor's report\npertains shall notify the Legislative Research Commission and the Auditor of the\naudit recommendations it has implemented and of the audit recommendations it has\nnot implemented. The agency shall state the reasons for its failure to implement any\nrecommendation made in the final audit or examination report. All audit reports and\nagency responses shall be, subject to KRS 61.870 to 61.884, posted online in a\npublicly searchable format.\n(2) The Auditor shall, within a reasonable time after the examination of each county as\nprovided in KRS 43.070, make a written report to the Governor, the General\nAssembly, the Attorney General, the state librarian, and the fiscal court and county\nattorney of the county e xamined, calling attention in specific terms to any\nmismanagement, misconduct, misapplication or illegal appropriation, or\nextravagant use of money received or disbursed by any officer of the county\nexamined. In addition, said report shall be sent to a new spaper having general\ncirculation in the county examined, and the letter of transmittal accompanying the\nreport shall be published in said newspaper in accordance with the provisions of\nKRS Chapter 424. All audit reports and responses shall be, subject to KRS 61.870\nto 61.884, posted online in a publicly searchable format.\n(3) Immediately upon completion of each audit, investigation, or review conducted\nunder KRS 43.035, the ombudsman shall prepare a report of his or her findings and\nrecommendations and fur nish a copy of the report to the head of the agency to\nwhich the report pertains. The agency shall respond in writing to any adverse or\ncritical audit findings and to any recommendations contained in the report within\nfifteen (15) days of receipt of the report. Within sixty (60) days of completion of the\nfinal audit, investigation, or draft report, the agency to which the report pertains\nshall notify the ombudsman of which recommendations have and have not been\nimplemented and shall state in its notice to t he ombudsman the reason or reasons\nfor any failure to implement any recommendations.\n(4) The Auditor shall maintain confidentiality, except when disclosure may be\nadvisable in the Auditor's judgment to enable the office to carry out its duties and to\nsupport its recommendations.","path":["KRS Chapter 43"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55999","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:03Z","sha256":"923bb42d93c79e5fb5524bc9e8cd558417f514d22643987e974c7bd92d4ee5fd","source_id":"us-ky","stale":false,"prev":"us-ky/krs-43.080","next":"us-ky/krs-43.200"},"notice":"GroundRules: Original legal text. Not legal advice."}