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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:  July 14, 2000 
History:  Amended 2000 Ky. Acts ch. 491, sec. 2, effective July 14, 2000. -- Amended 1994  Ky.  Acts  ch. 296,  sec. 3,  effective  July  15, 1994.  --  Amended 1990 Ky. Acts 
ch. 476, Pt. IV, sec. 143, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 155, 
sec. 41,  effective  June  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. Legislative  Research  Commission  Note  (9/2/94).  By  letter  of  September  2,  1994,  the Secretary  of  the  Finance  and  Administration  Cabinet,  acting  under  KRS  48.500, 
advised the  Reviser of Statutes of his determination "that no funds appropriated by 
the Executive Branch Appropriations Act for the 1995-96 biennium can be identified 
as  having  been  appropriated  for  the  purpose  of  implementing  Sections  1  to  7  of 
House Bill No. 616, Chapter (296), Acts of the 1994 Regular Session of the General 
Assembly." Accordingly, the amendment to this statute contained in 1994 Ky. Acts 
ch. 296 is void under sec. 3(8) of that Act and has not been codified into the statute.