{"data":{"id":"us-ky/krs-67c.104","jurisdiction":"us-ky","citation":"KRS 67C.104","heading":"Office of internal audit -- Chief audit executive.","body":"(1) There shall be an office of internal audit within the consolidated local government\nthat shall be separate from any other agency or department of the consolidated local\ngovernment. The office shall report directly to the consolidated local government\ncouncil. The office shall have a sufficient budget to conduct the activities and fulfill\nthe responsibilities set out by this section and by any ordinances passed by the\nconsolidated local government council.\n(2) The office of internal audit shall be authorized  to conduct financial and\nperformance audits and reviews of all departments, offices, boards, and activities of\nthe consolidated local government and have any other duties, powers, and\nauthorities as set out by ordinance.\n(3) The office of internal audit s hall be headed by a chief audit executive, who shall\nserve a term of four (4) years and shall be appointed in a manner determined by the\nconsolidated local government council by ordinance. A candidate for chief audit\nexecutive shall receive the approval of  the majority of the membership of the body\ncharged with making personnel employment decisions for the consolidated local\ngovernment council and that is responsible for appointing the chief audit executive.\nThe chief audit executive shall be at least twent y-one (21) years old and shall have\nany additional qualifications as determined by ordinance of the consolidated local\ngovernment council.\n(4) The chief audit executive may serve consecutive terms.\n(5) Vacancies of the chief audit executive shall be handle d in the same manner as\nappointments.\n(6) A chief audit executive may be removed in a process determined by ordinance by\nthe legislative council of the consolidated local government for neglect, incapacity,\nmisfeasance, or malfeasance on the part of chief audit executive.","path":["KRS Chapter 67C"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57992","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:29Z","sha256":"a0d747c1802a68dbf03a3fc04286b0d3865406cea1775f6e32bdf91b71ba1235","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67c.103","next":"us-ky/krs-67c.105"},"notice":"GroundRules: Original legal text. Not legal advice."}