45.149 Audit of budget unit by Auditor of Public Accounts -- Contract for audit by certified public accountant.
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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 <br>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 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
management letters to the Auditor of Public Accounts and to the Legislative <br>Research Commission; and,
(b) The Auditor of Public Accounts shall have the right to review the certified
public accountant's work papers.
Effective: July 15, 1998 <br>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.
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