title:
Auditor of Public Accounts County Clerk Audits
creator:
Kentucky. Auditor of Public Accounts
description:
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.
subject:
Auditor's reports
subject:
Government business enterprises-Auditing
subject:
Corporation reports
identifier:
04052-RG0240
rights:
All materials available through this website are public records as defined by Kentucky State law. However, there are materials available through this website that may have copyright restrictions, which may prevent a user from reproducing the material for the purpose of making a profit, among other restrictions. Copyright protections remain with the creator. It is the responsibility of the user to comply with the U.S. Copyright Law (Title 17 U.S.C.) and obtain all necessary clearances before making commercial, broadcast, or other use of this material. The Kentucky Department for Libraries and Archives assumes no responsibility for infraction of copyright laws, invasion of privacy, or any other improper or illegal use that may arise from reproduction.
