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212.550 Accounts and financial records -- Audits.

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212.550 Accounts and financial records -- Audits. The board shall install and maintain a modern and efficient system of accounting and <br>keep financial records. The board, however, may select and use the finance department of <br>such city to do its financial accounting and make its disbursements in such manner as <br>may be agreed upon by and between the board and the director of finance of said city, <br>which work shall be done by said finance department without compensation from the <br>board. The Auditor of Public Accounts of the Commonwealth of Kentucky, the <br>comptroller and inspector of such city, and the county auditor of such county, <br>respectively, shall have access to the books and the records of the board, and upon the <br>request of the Cabinet for Health and Family Services of Kentucky said Auditor of Public <br>Accounts, or upon the direction of the legislative body of such city the said comptroller <br>and inspector, or upon the direction of the fiscal court of such county the said county <br>auditor, shall make an audit of the board's accounts and report back thereon. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 99, sec. 411, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 362, effective July 15, 1998. -- Amended 1974 Ky. Acts <br>ch. 74, Art. VI, sec. 107(3). -- Created 1942 Ky. Acts ch. 41, sec. 15.