{"data":{"id":"us-ky/krs-45.149","jurisdiction":"us-ky","citation":"KRS 45.149","heading":"Audit of budget unit by Auditor of Public Accounts -- Contract for audit by","body":"certified public accountant.\n(1) A budget unit of any branch of government may request that an audit be performed\nby the Auditor of Public Accounts. Such request shall be in writing and shall\ninclude a statement of the scope and nature of the proposed audit.\n(2) No budget unit shall enter into any contract with a certified public accountant for an\naudit unless the Auditor of Public Accounts has declined in writing to perfor m the\naudit or has failed to respond within fifteen (15) days of receipt of a written request\nfor an audit. Any contract with a certified public accountant entered into as a result\nof the Auditor of Public Accounts declining to perform the audit shall spec ify the\nfollowing:\n(a) The certified public accountant shall forward a copy of the audit report and\nmanagement letters to the Auditor of Public Accounts and to the Legislative\nResearch Commission; and,\n(b) The Auditor of Public Accounts shall have the righ t to review the certified\npublic accountant's work papers.","path":["KRS Chapter 45"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=22190","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:04Z","sha256":"7d955fa68c210ea3a111b9bb99e3d56f39b5740029f1c7711ea2b9b721fb7d61","source_id":"us-ky","stale":false,"prev":"us-ky/krs-45.142","next":"us-ky/krs-45.150"},"notice":"GroundRules: Original legal text. Not legal advice."}