{"data":{"id":"us-ky/krs-77.140","jurisdiction":"us-ky","citation":"KRS 77.140","heading":"Accounting -- Audits and attestation procedures.","body":"(1) The air pollution control board created pursuant to KRS 77.070 shall install and\nmaintain a modern and efficient system of accounting and keep financial records.\nThe board, however, may select and use the finance department of the consolidated\nlocal government or city to do its financial accounting and make its disbursements\nin a manner as may be agreed upon by and between the board and the director of\nfinance of the consolidated local government or city, which work shall be done by\nthe finance department without compensation from the board.\n(2) The Auditor of Public Accounts of the Commonwealth of Kentucky, the\ncomptroller and inspector of the consolidated local government or the city, and the\ncounty auditor of such county, respectively, shall have access t o the books and\nrecords of the board.\n(3) All air pollution control boards shall be subject to audit or attestation engagement\nprocedures as provided in KRS 65A.030. In addition, at any other time upon the\ndirection of the legislative body of a consolidate d local government, or upon the\ndirection of the fiscal court of the county, the county auditor shall make an audit of\nthe board's accounts and report back thereon.","path":["KRS Chapter 77"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43660","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:37Z","sha256":"a34222ea69a84008d60e5eddd951f7d4199206b12c95a454cd25a7509edad452","source_id":"us-ky","stale":false,"prev":"us-ky/krs-77.135","next":"us-ky/krs-77.145"},"notice":"GroundRules: Original legal text. Not legal advice."}