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Code · Kentucky · Chapter 156 — Department of education

156.265 State Committee for School District Audits.

229 words·~1 min read·/ky/chapter-156/156-265

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)There shall be a State Committee for School District Audits comprised of the
Governor, or a person designated by him, the Attorney General, the Auditor of
Public Accounts, a person designated by the Legislative Research Commission to
represent the Office of Education Accountability, and the commissioner of
education. The Auditor of Public Accounts shall be the chair of the committee.
(2)The committee shall have the accounts of each board audited not less than once
every fiscal year. The committee also may, at any time, cause to be made a
comprehensive and complete audit of any board. Upon the written request of the
state board, the commissioner of education, the Attorney General, the Auditor of
Public Accounts, the Governor, or the Office of Education Accountability, the
committee may cause the accounts of a board to be audited. Each audit shall cover
such period of time, and shall include such auditing procedures and standards, as
the committee may designate.
(3)Audits authorized under this section are in addition to any audits contemplated
under KRS 11.090 or 156.200 or KRS Chapter 43.
(4)The actual expense of any audit authorized under this section shall be borne equally
by the district board of education and by the committee from funds allocated to it.
(5)The committee shall meet at least quarterly. Additional or special meetings may be
called by the chair.
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