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Press releases, February 6, 2019 - December 17, 2019

Kentucky. Auditor of Public Accounts

The Office of Auditor of Public Accounts was first created as a constitutional office by the 1850 Constitution of Kentucky. The provision for the election of an Auditor, whose duties would be prescribed by statute, began in this document and still appears in the current Constitution adopted in 1891. The duties of the Auditor are found in KRS Chapter 43 and include the right to investigate all state and county officials authorized to handle state funds or who manage or control state property or who make estimates or records that are used as a basis for disbursement of state funds. The organization units within this agency are the Office of the State Auditor; the Office of Legal and Audit Support Services; Office of Planning and Management; Office of Technology and Special Audits; and Division of Financial Audit.

This series is created as a result of an investigation of an allegation of misuse of public funds, where the allegation is substantiated. It contains the report of findings. In special circumstances, a report may be issued, even though the findings do not support the misuse of funds. Series contains: Notes; correspondence; findings of fact.

Kentucky. Auditor of Public Accounts

This series documents the final statement of accounts of county officers. As provided for in KRS 43.070, the Auditor is to audit annually the funds contained in each county's budgets and the books, accounts, and papers of all county clerks and sheriffs. In addition, the Auditor is authorized to audit the books, accounts and papers of all county judges/executive, county attorneys, coroners and constables. An audit of these offices would not be conducted if the fiscal court or the elected official notifies the Auditor that a certified public accountant has been hired to complete the audit, in accordance with KRS 64.810. The audit is to determine whether any unauthorized, illegal, irregular, or unsafe handling or expenditure of revenue or other improper practice of financial administration has occurred, and to assure that all proper items have been duly charged, taxed and reported. NOTE: Prior to 1985, local audits were maintained as State publications, Series M0007. The Auditor is not responsible for the audits of municipalities and certain special districts, fire, water, or school districts; however, a county can make a request to the Auditor's Office that an independent audit be performed. Such audits would be kept permanently at the county level. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

Kentucky. Auditor of Public Accounts

This series documents the final statement of accounts of county officers. As provided for in KRS 43.070, the Auditor is to audit annually the funds contained in each county's budgets and the books, accounts, and papers of all county clerks and sheriffs. In addition, the Auditor is authorized to audit the books, accounts and papers of all county judges/executive, county attorneys, coroners and constables. An audit of these offices would not be conducted if the fiscal court or the elected official notifies the Auditor that a certified public accountant has been hired to complete the audit, in accordance with KRS 64.810. The audit is to determine whether any unauthorized, illegal, irregular, or unsafe handling or expenditure of revenue or other improper practice of financial administration has occurred, and to assure that all proper items have been duly charged, taxed and reported. NOTE: Prior to 1985, local audits were maintained as State publications, Series M0007. The Auditor is not responsible for the audits of municipalities and certain special districts, fire, water, or school districts; however, a county can make a request to the Auditor's Office that an independent audit be performed. Such audits would be kept permanently at the county level. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

Kentucky. Auditor of Public Accounts

This series documents the final statement of accounts of county officers. As provided for in KRS 43.070, the Auditor is to audit annually the funds contained in each county's budgets and the books, accounts, and papers of all county clerks and sheriffs. In addition, the Auditor is authorized to audit the books, accounts and papers of all county judges/executive, county attorneys, coroners and constables. An audit of these offices would not be conducted if the fiscal court or the elected official notifies the Auditor that a certified public accountant has been hired to complete the audit, in accordance with KRS 64.810. The audit is to determine whether any unauthorized, illegal, irregular, or unsafe handling or expenditure of revenue or other improper practice of financial administration has occurred, and to assure that all proper items have been duly charged, taxed and reported. NOTE: Prior to 1985, local audits were maintained as State publications, Series M0007. The Auditor is not responsible for the audits of municipalities and certain special districts, fire, water, or school districts; however, a county can make a request to the Auditor's Office that an independent audit be performed. Such audits would be kept permanently at the county level. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

Kentucky. Auditor of Public Accounts

This series documents the organizational structure of agencies at various stages of their evolution. Organizational charts generally reflect all administrative units within the agency and their functions. Additionally, the charts may identify by name and title those who manage the units and the individual staff responsible for specific activities, programs and functions within the agency. The series serves as representation of the organizational changes within an agency over time. Series may contain: Date; agency; divisions; branches; sections; names of unit heads; individuals responsible for activities.

Kentucky. Auditor of Public Accounts

Organization chart, June 27, 2011

Kentucky. Auditor of Public Accounts

This series documents the independent audit of the accounts, financial statements and performance of all spending agencies of the state. The Auditor is to audit annually, and at such other times as may be deemed expedient, the accounts of all state agencies, all private and semiprivate agencies receiving state aid or having responsibility for the handling of any state funds, the accounts, records, and transactions of the budget units, and the general accounts of the state, as required in KRS 43.050 (2) (a). For other audit responsibilities see KRS 43.050. A single audit for the Commonwealth is conducted in compliance with the requirements of the Single Audit Act of 1984. The requirements include an audit of the Commonwealth's general purpose or basic financial statements; the performance of additional audit tests for compliance with applicable laws and regulations; and review of federal financial assistance program internal control systems. Series contains: Letter of transmittal, statement of receipts, opinion on financial statement, calendar/fiscal year, notes to financial statements, report on compliance with law and regulation, report on internal control structures.

Kentucky. Auditor of Public Accounts

Organization chart, June 27, 2011

Kentucky. Auditor of Public Accounts

Organization chart, June 27, 2011

Kentucky. Auditor of Public Accounts

Press releases, February 6, 2018 - May 22, 2018

Kentucky. Auditor of Public Accounts

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Have Questions? Contact: Derek.Clark@ky.gov or call (502) 564-1707