Kentucky Administrative Regulations
Title 765 - UNIVERSITY OF KENTUCKY
Chapter 1 - Board of Trustees
Section 765 KAR 1:030 - Annual audit

Universal Citation: 765 KY Admin Regs Service 1:030

Current through Register Vol. 50, No. 9, March 1, 2024

RELATES TO: KRS 164A.570

NECESSITY, FUNCTION, AND CONFORMITY: The governing boards of the public institutions of higher education may elect to perform the financial management functions of KRS 164A.555 to 164A.630 by issuing administrative regulations to do so. This administrative regulation implements the provision of KRS 164A.570 at the University of Kentucky.

Section 1. The University of Kentucky Board of Trustees elects to engage a qualified firm of certified public accountants for the purpose of submitting an independent opinion concerning the internal accounting controls and compliance with the provisions of KRS 164A.560, 164A.565, 164A.575, and 164A.620. The engagement of the qualified firm, scope of the audit, and report of findings shall be in accordance with the provisions of KRS 164A.570.

STATUTORY AUTHORITY: KRS 164A.560

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