21RS HB 519

Actions

Last Action	02/11/21: to Committee on Committees (H)
Title	AN ACT relating to county audits.
Bill Documents	Introduced
Fiscal Impact Statement	Local Mandate
Bill Request Number	1701
Sponsor	J. Blanton
Summary of Original Version	Amend KRS 43.070 to limit counties to bearing one-half of the expense of annual audits conducted by the Auditor of Public Accounts; require that the county not be liable for the expense of audits conducted by the Auditor of Public Accounts not completed by August 1 after the calendar year audited regarding a county official and February 1 following the fiscal year audited regarding a county budget; amend KRS 64.810 to require a fiscal court, county clerk, or sheriff to give notice to the Auditor of Public Accounts regarding intent to hire a certified public accountant to conduct an audit required under KRS 43.070 at least 120 days prior to the close of the period to be audited; require that contracts issued to certified public accountants be awarded by competitive bid.
Index Headings of Original Version	Auditor of Public Accounts - Local government audits, deadlines, establishment Auditor of Public Accounts - Local government audits, expenses, limitation Counties - Certified public accountants, state Auditor, intent to hire, notice Accountants - Local government audits, competitive bid, awarded by Local Mandate - Local government audits, deadlines, establishment