| Last Action | 03/22/22: to Local Government (H) |
|---|---|
| Title | AN ACT relating to county audits. |
| Bill Documents | Introduced |
| Fiscal Impact Statement | Local Mandate |
| Bill Request Number | 948 |
| Sponsors | J. Blanton, A. Bowling, S. Heavrin, B. Reed |
| Summary of Original Version | Amend KRS 43.070 to permit counties, county clerks, and county sheriffs to have a certified public accountant conduct an annual audit; provide if a county, county clerk, or county sheriff elects to have the Auditor of Public Accounts conduct the audit, the audit must be completed by August 1 following the calendar year that is the focus of the audit, and by February 1 of the following fiscal year that is the focus of the audit; amend KRS 64.810 to permit a fiscal court, county clerk, or county sheriff to employ a certified public accountant to conduct an audit in lieu of the Auditor of Public Accounts unless the entity or official has not been audited within the preceeding three years of the year to be audited, recevied an adverse, disclaimed, or qualified opinion in the audit of the year immediately preceding the year to be audited for reasons other than based upon an accounting basis prescribed or permitted by the Department for Local Government or the laws of this Commonwealth, or the audit of the year immediately preceding the year to be audited was not timely completed. |
| Index Headings of Original Version |
Accountants - Certified public accountants, county and county official audits, performance Local Mandate - Annual audits, county and county official audits, performance County Clerks - Annual audits, certified public accountant, selection Courts, Fiscal - Annual audits, certified public accountant, selection Sheriffs - Annual audits, certified public accountant, selection Auditor of Public Accounts - Annual audits, county and county official audits, performance Audits and Auditors - Annual audits, county and county official audits, performance Counties - Annual audits, certified public accountant, selection |
| 02/24/22 |
|
|---|---|
| 03/14/22 |
|
| 03/22/22 |
|
Last updated: 2/8/2023 2:57 PM (EST)