Administrative Regulations

Administrative regulations promulgated by the Auditor of Public Accounts are located in Title 045, Chapter 001​.  ​

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Current Regulations:

 






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Proposed Amendments:


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. 
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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.





 

 

 

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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 October 13, 2022.

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.​

45 KAR 1-050 Amendment

45 KAR 1-050 Fiscal Court Audit Guide - Marked