| Last Action | 02/23/21: to Judiciary (H) |
|---|---|
| Title | AN ACT relating to financial transparency. |
| Bill Documents | Introduced |
| Bill Request Number | 873 |
| Sponsors | C. Massey, J. Nemes |
| 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; allow the Administrative Office of the Courts to 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, charge the Administrative Office of the Courts 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, require a copy of the audit report and management letter to be forwarded to the Auditor of Public Accounts and the Legislative Research Commission; grant the Auditor of Public Accounts the right to review work papers and documents developed by the entity contracted to perform the audit; allow the Auditor of Public Accounts to 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 Auditor of Public Accounts - Annual audit, Administrative Office of the Courts Audits and Auditors - Annual audit, Administrative Office of the Courts |
| 01/05/21 |
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|---|---|
| 02/23/21 |
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Last updated: 11/9/2023 2:52 PM (EST)