45.149 Audit of budget unit by Auditor of Public Accounts -- Contract for audit by
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/ky/45-149A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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
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
audit or has failed to respond within fifteen
(15)days of receipt of a written request
for an audit. Any contract with a certified public accountant entered into as a result
of the Auditor of Public Accounts declining to perform the audit shall specify the
following:
(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
Research Commission; and,
(b)The Auditor of Public Accounts shall have the right to review the certified
public accountant's work papers.