Last Action | 02/15/19: to Judiciary (H) |
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Title | AN ACT relating to financial transparency. |
Bill Documents | Introduced |
Bill Request Number | 1566 |
Sponsors | J. Nemes, J. Petrie, J. Blanton, D. Elliott, J. Fischer, D. Frazier Gordon, S. Lee, B. Reed, T. Turner |
Summary of Original Version | Create a new section of KRS Chapter 27A to require the Administrative Office of the Courts to procure an annual financial audit of all funds and accounts under its jurisdiction; require audits to be conducted in accordance with Generally Accepted Government Auditing Standards; the Administrative Office of the Courts may enter into a contract to perform an audit only after the Auditor of Public Accounts has declined to perform the audit; if the Auditor of Public Accounts performs the audit the Administrative Office of the Courts will be charged for expenses incurred by the Auditor of Public Accounts to perform the audit; if the Administrative Office of the Courts contracts to perform an audit, a copy of the audit report and management letter shall be forwarded to the Auditor of Public Accounts and the Legislative Research Commission; the Auditor of Public Accounts has the right to review work papers and documents developed by the entity contracted to perform the audit; the Auditor of Public Accounts may conduct a special audit or examination of the Administrative Office of the Courts with expenses to be borne by the Administrative Office of the Courts. |
Index Headings of Original Version |
Courts - Annual audit, Administrative Office of the Courts, requiring Auditor of Public Accounts - Annual audit, Administrative Office of the Courts, requiring Audits and Auditors - Annual audit, Administrative Office of the Courts, requiring |
02/14/19 |
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02/15/19 |
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Last updated: 11/9/2023 3:08 PM (EST)