Auditor of Public Accounts [RG 0240]

Auditor of Public Accounts [RG 0240]

 

The Office of Auditor of Public Accounts was first created as a constitutional office by Section 25 of the 1850 Constitution of Kentucky. That document, Kentucky's third constitution, provided for the election of an Auditor, whose duties, along with those of the Treasurer, would be prescribed by statute. The same provision appears in Sections 91 and 93 of the current Constitution, which was adopted in 1891. Section 91 also outlines the qualifications for election to the Office. Under Section 95, the Auditor, along with other constitutional officers, is elected on the first Tuesday after the first Monday in November, every four years. Section 96 provides that the Auditor is to be paid by salary. In response to the constitutional mandate that the legislature prescribe the duties of the Office, the General Assembly enacted KRS Chapter 43. The major duties of the Auditor can be found in KRS 43.050.

The Auditor may investigate all state and county officials authorized to handle state funds or who manage or control state property or who make estimates or records that are used as a basis for disbursement of state funds. The Auditor must audit the accounts of the State Treasurer and the Finance and Administration Cabinet not less than once each month. Also, the Auditor must conduct an annual audit of each county's budget and the books, accounts and papers of all county clerks and sheriffs, and may audit the books of other county officials.

The organization units within the Office are the Office of the State Auditor; the Office of Planning and Management; the Office of Legal and Audit Support Services; the Office of Technology and Special Audits; and the Division of Financial Audit.

For more information see the agency web site

For additional agency records see the KDLA catalog entry for this agency

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