<br><br>45.149 Audit of budget unit by Auditor of Public Accounts -- Contract for audit by <br>certified public accountant. <br>(1) A budget unit of any branch of government may request that an audit be performed <br>by the Auditor of Public Accounts. Such request shall be in writing and shall <br>include a statement of the scope and nature of the proposed audit. <br>(2) No budget unit shall enter into any contract with a certified public accountant for an <br>audit unless the Auditor of Public Accounts has declined in writing to perform the <br>audit or has failed to respond within fifteen (15) days of receipt of a written request <br>for an audit. Any contract with a certified public accountant entered into as a result <br>of the Auditor of Public Accounts declining to perform the audit shall specify the <br>following: <br>(a) The certified public accountant shall forward a copy of the audit report and <br>management letters to the Auditor of Public Accounts and to the Legislative <br>Research Commission; and, <br>(b) The Auditor of Public Accounts shall have the right to review the certified <br>public accountant's work papers. <br>Effective: July 15, 1998 <br>History: Amended 1998 Ky. Acts ch. 120, sec. 6, effective July 15, 1998. -- Created <br>1982 Ky. Acts ch. 450, sec. 48, effective July 1, 1983. <br><br>