Kentucky Administrative Regulations Title 45 - AUDITOR OF PUBLIC ACCOUNTS
Here’s an updated overview of Kentucky Administrative Regulations – Title 45: Auditor of Public Accounts:
✅ Current Status of Title 45 KAR
Title 45 – Auditor of Public Accounts, Chapter 1 (Audits) is active and current.
The title was last updated on March 3, 2025 according to the Kentucky Legislative Research Commission (apps.legislature.ky.gov).
Its sections—including 45 KAR 1:040, 1:050, 1:060, and 1:080—are “current through Register Vol. 51, No. 9 (March 1, 2025)” (regulations.justia.com).
🗂️ Summary of Key Regulations in Chapter 1
45 KAR 1:040 – Audits of County Fee Officials
Establishes standards, procedures, and formats for auditing financial activities of county fee offices.
Aligns with Generally Accepted Government Auditing Standards and Kentucky’s 2023 “Audit Program for County Fee Officials” (regulations.justia.com).
45 KAR 1:050 – Audits of Fiscal Courts
Lays out uniform requirements and formats for county fiscal court audits.
Refers to the Fiscal Court Audit Guide (dated October 14, 2022) alongside GAO and GAAP standards (apps.legislature.ky.gov).
45 KAR 1:060 – Confidentiality
Sets confidentiality rules for employees and contractors of the Auditor’s Office.
Effective since January 1992 and reaffirmed in June 2019, with a sunset date of June 10, 2026 (apps.legislature.ky.gov).
45 KAR 1:080 – Title VI Reporting Standards
Establishes a statewide format for agencies to submit civil-rights-related Title VI plans and compliance reports.
Specified for all recipients of federal funds, effective annually since July 1, 1995 (regulations.justia.com).
📌 What This Means
Title 45 is active and fully operational—none of its content is expired.
Each regulation within Chapter 1 is valid and binding based on its last update (as of early 2025).
Unless amended or repealed, these regulations remain in force; the confidentiality regulation will reach its sunset review by June 10, 2026.
🔍 For Further Research
Would you like help with any of the following?
Locating statutory authority (e.g., specific Kentucky Revised Statutes like KRS 43.075).
Reviewing upcoming revision or sunset notices—especially the one related to 45 KAR 1:060 in 2026.
Downloading or accessing official audit guides/programs referenced in these KAR sections.
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