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 Page 1 of 1 156.275   Accountant -- Selection -- Reports. (1)  The  committee  shall  select,  to  make  the  audit  authorized  under  KRS  156.265, accountants  who  are  qualified  under  KRS  Chapter  325  and  the  administrative 
regulations promulgated by the Kentucky State Board of Accountancy. (2)  Immediately upon completion of each audit, the accountant shall prepare a report of his findings and recommendations in such form and in such detail as the committee 
may prescribe. The report shall be to the committee and in such number of copies as 
specified  by  the  committee.  The  committee  shall  furnish  one  (1)  copy  to  the 
Kentucky  Board  of  Education,  one  (1)  copy  to  the  district  board  of  education  to 
which the report pertains, one (1) copy to the chief state school officer and one (1) 
copy to the Auditor of Public Accounts. The district board of education shall keep a 
copy of the report on file in the office of the superintendent of schools of the district 
and  the  report  shall  be  open  to  inspection  by  any  interested  person,  subject  to 
reasonable rules as to time and place of inspection. Effective:  July 15, 1996 
History:  Amended 1996 Ky. Acts ch. 362, sec. 6, effective July 15, 1996. -- Amended 1994  Ky.  Acts  ch. 123,  sec. 1,  effective  July  15, 1994.  --  Amended 1990 Ky. Acts 
ch. 476, Pt. IV, sec. 144, effective July 13, 1990. -- Amended 1978 Ky. Acts ch. 155, 
sec. 82, effective June 17, 1978. -- Created 1962 Ky. Acts ch. 244, Art. II, sec. 3. 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 this statute.