45.149 Audit of budget unit by Auditor of Public Accounts -- Contract for audit by certified public accountant. (1) A budget unit of any branch of government may request that an audit be performed by the Auditor of Public Accounts. Such request shall be in writing and shall include a statement of the scope and nature of the proposed audit. (2) No budget unit shall enter into any contract with a certified public accountant for an audit unless the Auditor of Public Accounts has declined in writing to perfor m the audit or has failed to respond within fifteen (15) days of receipt of a written request for an audit. Any contract with a certified public accountant entered into as a result of the Auditor of Public Accounts declining to perform the audit shall spec ify the following: (a) The certified public accountant shall forward a copy of the audit report and management letters to the Auditor of Public Accounts and to the Legislative Research Commission; and, (b) The Auditor of Public Accounts shall have the righ t to review the certified public accountant's work papers. Effective: July 15, 1998 History: Amended 1998 Ky. Acts ch. 120, sec. 6, effective July 15, 1998. tor of Public Accounts shall have the righ t to review the certified public accountant's work papers. Effective: July 15, 1998 History: Amended 1998 Ky. Acts ch. 120, sec. 6, effective July 15, 1998. -- Created 1982 Ky. Acts ch. 450, sec. 48, effective July 1, 1983. 2024 -2026 Budget Reference. See State/Executive Branch Budget, 2024 Ky. Acts ch. 175, Pt. I, A, 22, (1) at 1818.
Kentucky Legal Code