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Code · Kentucky · Chapter 157 — State support of education

157.632 Department to require audit.

165 words·~1 min read·/ky/chapter-157/157-632

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

It shall be the duty of the department, upon written request of the commission:
(1)To cause the certified public accountant auditing the district to audit the financial
records relating to any identified and described bond issue of the commission, as an
incident to the certified public accountant's next ensuing annual audit of such board
of education, and each subsequent annual audit; and to provide a statement or report
to the commission.
(2)Upon receiving a notification and request from the commission to ascertain whether
the lease of the board of education has been renewed and is in force in accordance
with its terms, and if the same is ascertained to be in force; to withhold from the
board of education a sufficient portion of any undisbursed funds then held or set
aside or allocated by the department for the board of education, and to comply with
the terms of the notification and request of the commission for the account of said
board of education.
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