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43.090 Reports of audits and investigations -- Implementation by agency of audit recommendation.

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43.090 Reports of audits and investigations -- Implementation by agency of audit recommendation. (1) Immediately upon completion of each audit and investigation, except those provided for in KRS 43.070, the Auditor shall prepare a report of his findings and <br>recommendations. He shall furnish one (1) copy of the report to the head of the <br>agency to which the report pertains, one (1) copy to the Governor, one (1) copy to <br>the secretary of the Finance and Administration Cabinet, one (1) copy to the <br>Legislative Research Commission, and one (1) copy to the state librarian. The <br>agency to which an Auditor's draft report pertains shall respond in writing to any <br>adverse or critical audit findings and to any recommendations contained in the draft <br>report within fifteen (15) days of receipt of the draft report. The Auditor shall <br>distribute the agency's response to those entitled by this subsection to a copy of the <br>audit report. Within sixty (60) days of the completion of the final audit report, the <br>agency to which an Auditor's report pertains shall notify the Legislative Research <br>Commission and the Auditor of the audit recommendations it has implemented and <br>of the audit recommendations it has not implemented. The agency shall state the <br>reasons for its failure to implement any recommendation made in the final audit <br>report. The Auditor shall prepare and transmit to each member of the General <br>Assembly, by December 15 immediately preceding the convening of each regular <br>session of the General Assembly, a printed report of his activities summarizing the <br>findings and recommendations in his report on each audit or investigation made <br>since the last preceding biennial report to the General Assembly listing, by state <br>agency, the audit recommendations that have not been implemented and the reasons <br>given by state agencies for nonimplementation, and presenting such other findings <br>and recommendations as he sees fit to make. He shall file a copy of this report with <br>the Governor and five (5) copies with the state librarian. All audit reports shall be <br>public documents to which taxpayers shall have access. (2) The Auditor shall, within a reasonable time after the examination of each county as provided in KRS 43.070, make a written report to the Governor, the General <br>Assembly, the Attorney General, the state librarian, and the fiscal court and county <br>attorney of the county examined, calling attention in specific terms to any <br>mismanagement, misconduct, misapplication or illegal appropriation, or extravagant <br>use of money received or disbursed by any officer of the county examined. In <br>addition, said report shall be sent to a newspaper having general circulation in the <br>county examined, and the letter of transmittal accompanying the report shall be <br>published in said newspaper in accordance with the provisions of KRS Chapter 424. Effective: June 26, 2007 <br>History: Amended 2007 Ky. Acts ch. 47, sec. 25, effective June 26, 2007. -- Amended 1982 Ky. Acts ch. 176, sec. 2, effective July 15, 1982. -- Amended 1974 Ky. Acts <br>ch. 254, sec. 9. -- Amended 1966 Ky. Acts ch. 255, sec. 52. -- Amended 1942 Ky. <br>Acts ch. 139, secs. 1 and 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br>October 1, 1942, from Ky. Stat. secs. 1992b-59, 4618-135, 4636-4.