91A.394 Standards for audits required by KRS 91A.360 and 91A.380 -- Review of audits by State Auditor -- Civil action to compel compliance with KRS 91A.350 to 91A.390.
<br><br> <br>Page 1 of 1 <br>91A.394 Standards for audits required by KRS 91A.360 and 91A.380 -- Review of <br>audits by State Auditor -- Civil action to compel compliance with KRS 91A.350 <br>to 91A.390. <br>(1) On an annual basis, the Auditor of Public Accounts shall issue audit standards to be <br>followed in the audits authorized by KRS 91A.360(5) and 91A.380(5). These audit <br>standards shall supplement generally accepted audit standards. Upon request, the <br>Auditor of Public Accounts may review the final report and all related work papers <br>and documents of the independent certified public accountant relating to the audit <br>required under KRS 91A.360. Any costs associated with the review or subsequent <br>audit by the Auditor of Public Accounts shall be borne by the commission. If the <br>Auditor of Public Accounts determines that there are substantive discrepancies in <br>the commission's books or account, the Auditor of Public Accounts shall notify the <br>director of the commission, the county attorney, and the appropriate legislative body <br>of its findings. <br>(2) Any resident of the county may bring an action in the Circuit Court to enforce the <br>provisions of KRS 91A.350 to 91A.390. The Circuit Court shall hear the action <br>and, on a finding that the commission has violated the provisions of KRS 91A.350 <br>to 91A.390, shall order the commission to comply with the provisions. The Circuit <br>Court, in its discretion, may allow the prevailing party, other than the commission, <br>court costs, to be paid from the commission's account. <br>Effective: July 14, 2000 <br>History: Created 2000 Ky. Acts ch. 344, sec. 6, effective July 14, 2000. <br><br>