HB 332

Bill Subjects

Auditor Of Public Accounts Audits And Auditors Courts

Abstract

Create a new section of KRS Chapter 27A to require the Administrative Office of the Courts to procure an annual financial audit of all funds and accounts under its jurisdiction; require audits to be conducted in accordance with generally accepted government auditing standards; allow the Administrative Office of the Courts to enter into a contract to perform an audit only after the Auditor of Public Accounts has declined to perform the audit; if the Auditor of Public Accounts performs the audit, charge the Administrative Office of the Courts for expenses incurred; if the Administrative Office of the Courts contracts to perform an audit, require a copy of the audit report and management letter to be forwarded to the Auditor of Public Accounts and the Legislative Research Commission; grant the Auditor of Public Accounts the right to review work papers and documents developed by the entity contracted to perform the audit; allow the Auditor of Public Accounts to conduct a special audit or examination of the Administrative Office of the Courts, with expenses to be borne by the Administrative Office of the Courts.