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77.140 Accounting -- Annual audit.

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77.140 Accounting -- Annual audit. The air pollution control board of a consolidated local government or a county containing <br>a city of the first or second class shall install and maintain a modern and efficient system <br>of accounting and keep financial records. The board, however, may select and use the <br>finance department of the consolidated local government or city to do its financial <br>accounting and make its disbursements in a manner as may be agreed upon by and <br>between the board and the director of finance of the consolidated local government or <br>city, which work shall be done by the finance department without compensation from the <br>board. The Auditor of Public Accounts of the Commonwealth of Kentucky, the <br>comptroller and inspector of the consolidated local government or the city, and the county <br>auditor of such county, respectively, shall have access to the books and records of the <br>board, and upon the direction of the legislative body of the consolidated local government <br>or the city the comptroller and inspector, or upon the direction of the fiscal court of the <br>county the county auditor, shall make an audit of the board's accounts and report back <br>thereon. Effective: July 15, 2002 <br>History: Amended 2002 Ky. Acts ch. 346, sec. 84, effective July 15, 2002. -- Created 1952 Ky. Acts ch. 53, sec. 31, effective March 14, 1952.