Auditor of Public Accounts, agreed-upon procedures engagement, certain local officials - SB 144

City

• audits and financial statements - SB 91
• audits, span of audit - SB 91: SFA (1)

County clerks, audits, agreed-upon procedures engagement, eligibility - SB 144: HFA (1), HFA (2)

Fire departments as defined in KRS 95A.055, financial reporting - HB 122: SFA (1)

Sheriffs, audits, agreed-upon procedures engagement, eligibility - SB 144: HFA (1), HFA (2)