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156.275 Accountant -- Selection -- Reports.

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Page 1 of 1 156.275 Accountant -- Selection -- Reports. (1) The committee shall select, to make the audit authorized under KRS 156.265, accountants who are qualified under KRS Chapter 325 and the administrative <br>regulations promulgated by the Kentucky State Board of Accountancy. (2) Immediately upon completion of each audit, the accountant shall prepare a report of his findings and recommendations in such form and in such detail as the committee <br>may prescribe. The report shall be to the committee and in such number of copies as <br>specified by the committee. The committee shall furnish one (1) copy to the <br>Kentucky Board of Education, one (1) copy to the district board of education to <br>which the report pertains, one (1) copy to the chief state school officer and one (1) <br>copy to the Auditor of Public Accounts. The district board of education shall keep a <br>copy of the report on file in the office of the superintendent of schools of the district <br>and the report shall be open to inspection by any interested person, subject to <br>reasonable rules as to time and place of inspection. Effective: July 15, 1996 <br>History: Amended 1996 Ky. Acts ch. 362, sec. 6, effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 123, sec. 1, effective July 15, 1994. -- Amended 1990 Ky. Acts <br>ch. 476, Pt. IV, sec. 144, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 155, <br>sec. 82, effective June 17, 1978. -- Created 1962 Ky. Acts ch. 244, Art. II, sec. 3. Legislative Research Commission Note (9/2/94). By letter of September 2, 1994, the Secretary of the Finance and Administration Cabinet, acting under KRS 48.500, <br>advised the Reviser of Statutes of his determination &quot;that no funds appropriated by <br>the Executive Branch Appropriations Act for the 1995-96 biennium can be identified <br>as having been appropriated for the purpose of implementing Sections 1 to 7 of <br>House Bill No. 616, Chapter (296), Acts of the 1994 Regular Session of the General <br>Assembly.&quot; Accordingly, the amendment to this statute contained in 1994 Ky. Acts <br>ch. 296 is void under sec. 3(8) of that Act and has not been codified into this statute.