Administrative Regulations - Auditor of Public Accounts

Administrative regulations promulgated by the Auditor of Public Accounts are located in

Title 045, Chapter 001.

Current Regulations

45 KAR 1:030 - Audits of sheriffs' tax settlements

https://apps.legislature.ky.gov/law/kar/titles/045/001/030/

45 KAR 1:040 - Audits of county fee officials

https://apps.legislature.ky.gov/law/kar/titles/045/001/040/

45 KAR 1:050 - Audits of fiscal courts

https://apps.legislature.ky.gov/law/kar/titles/045/001/050/

45 KAR 1:060 – Confidentiality

https://apps.legislature.ky.gov/law/kar/titles/045/001/060/

45 KAR 1:080 - Standards for Title VI reporting

https://apps.legislature.ky.gov/law/kar/titles/045/001/080/

Proposed Amendment - Audits of Sheriffs' Tax Settlements

A proposed amendment to the Kentucky Administrative Regulation (KAR) described more fully below was filed by the Auditor of Public Accounts (APA) with the Legislative Research Commission on December 14, 2022.

KAR Number: 45 KAR 1:030.

KAR Title: Audits of sheriffs' tax settlements.

KAR Summary: This administrative regulation establishes the auditing standards, procedures, and formats for sheriffs' tax settlement audits. The proposed amendment updates Section 2 of the Regulation, and the Audit Program for Sheriffs' Tax Settlements incorporated by reference from the 2017 to the 2022 version.

The proposed administrative regulation may also be accessed on the Legislative Research Commission's website, located at https://apps.legislature.ky.gov/law/kar/titles/.

In addition, by clicking on the links below, you can access the proposed administrative regulation, including the updated Audit Program (with Report Template) for Sheriffs' Tax Settlements incorporated by reference, which is being substituted in its entirety for the previous programs (which are also attached) and information on the public comment period and the place, time, and date of the scheduled public hearing as well as the manner in which interested parties shall submit: 1. Notification of attending the public hearing; and 2. Written comments.

Proposed Amendment - Audits of County Fee Officials

KAR Number: 45 KAR 1:040.

KAR Title: Audits of county fee officials.

KAR Summary: This administrative regulation establishes the auditing standards, procedures, and formats for audits of county fee officials. The proposed amendment updates Section 2 of the Regulation, and the Audit Program for County Fee Officials incorporated by reference from the previous version to the 2023 version.

The proposed administrative regulation may also be accessed on the Legislative Research Commission's website, located at https://apps.legislature.ky.gov/law/kar/titles/ .

In addition, by clicking on the links below, you can access the proposed administrative regulation, including the updated Audit Program for County Fee Officials incorporated by reference, and information on the public comment period and the place, time, and date of the scheduled public hearing as well as the manner in which interested parties shall submit: 1. Notification of attending the public hearing; and 2. Written comments.

Proposed Amendment - Audits of Fiscal Courts

KAR Number: 45 KAR 1:050

KAR Title: Audits of fiscal courts.

KAR Summary: This administrative regulation establishes the auditing standards, procedures, and formats for fiscal court audits. The proposed amendment updates Section 2 of the Regulation, and the Fiscal Court Audit Guide incorporated by reference from the 2020 to the 2022 version.

The proposed administrative regulation may be accessed on the Legislative Research Commission's website, located at https://apps.legislature.ky.gov/law/kar/titles/.

In addition, by clicking on the links below, you can access the proposed administrative regulation, including the updated Fiscal Court Audit Guide incorporated by reference, and information on the public comment period and the place, time, and date of the scheduled public hearing as well as the manner in which interested parties shall submit: 1. Notification of attending the public hearing; and 2. Written comments.