43.030 Deputy auditor -- Subordinate personnel -- Qualifications.

338 words·~2 min read·/ky/chapter-43/43-030

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

(1)The Auditor shall appoint for the duration of his or her own term, subject to

removal by the Auditor at any time, one

(1)deputy auditor, who shall be a certified

public accountant and who has been a citizen and resident of the state for at least

two

(2)years. Except for the Office of the Ombudsman as established in KRS

43.035, the deputy auditor shall have direct supervision over all technical work and

technical assistants, and shall otherwise aid the Auditor in the performance of his or

her duties, except that the deputy auditor may exercise a full or partial recusal from

this supervision requirement in regard to the consulting function authorized in KRS

43.050 if needed to comply with the professional standards of accountancy. If the

Auditor is absent or is rendered incapable of performing his or her duties, or if a

vacancy in the office occurs, the deputy auditor shall perform the duties of Auditor

until the necessity therefor ceases to exist. He or she shall take the constitutional

oath.

(2)The Auditor may employ other subordinate personnel subject to the provisions of

KRS 12.060. All employees with status as defined in KRS 18A.005 operating under

the authority of the deputy auditor who are engaged in auditing or investigations

shall possess a minimum of a four

(4)year college degree. No less than ninety

percent (90%) of all employees engaged in financial auditing or financial

investigations shall have twenty

(20)semester hours or thirty

(30)quarter hours of

accounting, or alternately, shall be a certified public accountant. Not more than two

(2)persons charged with the conduct of audits and investigations may substitute

year-for-year responsible experience acceptable to the Personnel Cabinet for the

required college education and accounting hours.

(3)The Auditor and his or her sureties are liable on his or her official bond for the acts

of the deputy auditor and clerks.

(4)Nothing in this section shall be deemed to affect the provisions of KRS 11.090 or

other legislation authorizing audits.