22RS HB 332

House Bill 332

Actions

Last Action	01/20/22: to Committee on Committees (H)
Title	AN ACT relating to financial transparency.
Bill Documents	Introduced
Bill Request Number	1420
Sponsor	C. Massey
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; 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