Administrative regulations promulgated by the
Auditor of Public Accounts are located in
Title 045, Chapter 001.
Proposed Regulation
45 KAR 1:090 Employee Access to Federal Tax Information (FTI)
This proposed new regulation was filed on December 4, 2025. KRS 43.032 requires each employee of the Auditor of Public Accounts, including contract staff, with access to or use of federal tax information (FTI) to submit to a criminal background investigation by means of fingerprint check by the Department of Kentucky State Police and the Federal Bureau of Investigation. KRS 43.032 requires the Auditor to promulgate administrative regulations to implement this requirement. This administrative regulation establishes requirements for fingerprint-based state and national criminal background checks for prospective and current employees, including contract staff whose job duties include access to or use of FTI. The proposed regulation may be accessed on the LRC website.
A public hearing on this administrative regulation shall be held on February 23, 2026, at 10:00 a.m. Eastern Time at the Office of the Auditor of Public Accounts, 209 St. Clair Street, Frankfort, KY 40601. Individuals interested in being heard at this hearing shall notify this agency in writing by five workdays prior to the hearing, of their intent to attend. If no notification of intent to attend the hearing is received by that date, the hearing may be canceled. This hearing is open to the public. Any person who wishes to be heard will be given an opportunity to comment on the proposed administrative regulation. A transcript of the public hearing will not be made unless a written request for a transcript is made. If you do not wish to be heard at the public hearing, you may submit written comments on the proposed administrative regulation. Written comments shall be accepted through February 28, 2026. Send written notification of intent to be heard at the public hearing or written comments on the proposed administrative regulation to the contact person.
CONTACT PERSON: Jeremy J. Sylvester, Principal Deputy General Counsel
209 St. Clair Street, Frankfort, KY 40601
Tel. 502-564-5841
Fax 502-564-2912
E-mail: Jeremy.Sylvester@ky.gov
A copy of the Proposed Regulation is available here 
2025.12.04 filed copy of 45 KAR 1-090.pdf
Current Regulations
45 KAR 1:030 - Audits of sheriffs' tax settlements
45 KAR 1:040 - Audits of county fee officials
45 KAR 1:050 - Audits of fiscal courts
45 KAR 1:060 – Confidentiality
45 KAR 1:080 - Standards for Title VI reporting
https://apps.legislature.ky.gov/law/kar/titles/045/001/080/