45 KAR 1:070. Technical audit bulletins: audit comment guidelines for county officials.


      RELATES TO: KRS 61.190, 64.840, 64.850, 66.480, 68.300, 132.601(1), Ky. Const. Sec. 173 Funk vs. Milliken 317 S.W. 2d 499 (KY 1958)


      NECESSITY, FUNCTION, AND CONFORMITY: KRS 43:075 states that the Auditor of Public Accounts shall promulgate uniform standards and procedures by administrative regulation for conducting audits of county officials. This administrative regulation establishes uniform standards and procedures regarding certain practices which shall be subject to report as audit comments in audits of county officials.


      Section 1. Technical Audit Bulletins. "The Office of the Auditor of Public Accounts' Technical Audit Bulletins", dated August 13, 1993, are incorporated by reference. They may be inspected, obtained or copied at the Office of the Auditor of Public Accounts, 144 Capitol Annex, Frankfort, Kentucky 40601, 8 a.m. to 4:30 p.m., Monday through Friday. (20 Ky.R. 163; Am. 522; 743; eff. 10-13-93.)