Current through 2024 Ky. Acts ch.225
Section 156.265 - State Committee for School District Audits(1) There shall be a State Committee for School District Audits comprised of the Governor, or a person designated by him, the Attorney General, the Auditor of Public Accounts, a person designated by the Legislative Research Commission to represent the Office of Education Accountability, and the commissioner of education. The Auditor of Public Accounts shall be the chair of the committee.(2) The committee shall have the accounts of each board audited not less than once every fiscal year. The committee also may, at any time, cause to be made a comprehensive and complete audit of any board. Upon the written request of the state board, the commissioner of education, the Attorney General, the Auditor of Public Accounts, the Governor, or the Office of Education Accountability, the committee may cause the accounts of a board to be audited. Each audit shall cover such period of time, and shall include such auditing procedures and standards, as the committee may designate.(3) Audits authorized under this section are in addition to any audits contemplated under KRS 11.090 or 156.200 or KRS Chapter 43.(4) The actual expense of any audit authorized under this section shall be borne equally by the district board of education and by the committee from funds allocated to it.(5) The committee shall meet at least quarterly. Additional or special meetings may be called by the chair.Effective:7/14/2000
Amended 2000, Ky. Acts ch. 491, sec. 2, effective7/14/2000. -- Amended 1994 Ky. Acts ch. 296, sec. 3, effective 7/15/1994. -- Amended 1990 Ky. Acts ch. 476, Pt. IV, sec. 143, effective 7/13/1990. -- Amended 1978 Ky. Acts ch. 155, sec. 41, effective 6/17/1978. -- Amended 1976 Ky. Acts ch. 210, sec. 4. --Amended 1974 Ky. Acts ch. 257, sec. 4. -- Created 1962 Ky. Acts ch. 244, Art. II, sec. 2.