77.140 Accounting -- Annual audit. - Kentucky Statutes

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77.140 Accounting -- Annual audit. The air pollution control board of a consolidated local government or a county containing
a city of the first or second class shall install and maintain a modern and efficient system
of accounting and keep financial records. The board, however, may select and use the
finance department of the consolidated local government or city to do its financial
accounting and make its disbursements in a manner as may be agreed upon by and
between the board and the director of finance of the consolidated local government or
city, which work shall be done by the finance department without compensation from the
board. The Auditor of Public Accounts of the Commonwealth of Kentucky, the
comptroller and inspector of the consolidated local government or the city, and the county
auditor of such county, respectively, shall have access to the books and records of the
board, and upon the direction of the legislative body of the consolidated local government
or the city the comptroller and inspector, or upon the direction of the fiscal court of the
county the county auditor, shall make an audit of the board's accounts and report back
thereon. Effective: July 15, 2002
History: Amended 2002 Ky. Acts ch. 346, sec. 84, effective July 15, 2002. -- Created 1952 Ky. Acts ch. 53, sec. 31, effective March 14, 1952.