KY HB380 | 2019 | Regular Session

Status

Spectrum: Partisan Bill (Republican 9-0)
Status: Introduced on February 14 2019 - 25% progression, died in committee
Action: 2019-02-15 - to Judiciary (H)
Pending: House Judiciary Committee
Text: Latest bill text (Introduced) [PDF]

Summary

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; the Administrative Office of the Courts may 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 the Administrative Office of the Courts will be charged for expenses incurred by the Auditor of Public Accounts to perform the audit; if the Administrative Office of the Courts contracts to perform an audit, a copy of the audit report and management letter shall be forwarded to the Auditor of Public Accounts and the Legislative Research Commission; the Auditor of Public Accounts has the right to review work papers and documents developed by the entity contracted to perform the audit; the Auditor of Public Accounts may 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.

Tracking Information

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Title

AN ACT relating to financial transparency.

Sponsors


History

DateChamberAction
2019-02-15Houseto Judiciary (H)
2019-02-14Houseintroduced in House

Subjects


Kentucky State Sources


Bill Comments

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