Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 68.140.Duties of auditor and assistant auditor

The auditor and assistant auditor shall make regular audits of all accounts and records of the consolidated local government or fiscal court and of all other agencies whose revenue is provided in whole or in part from taxes levied or funds appropriated by the consolidated local government or fiscal court, and shall cause correct accounts and records to be kept of all receipts and disbursements of county funds, make periodical reports as required by the consolidated local government or fiscal court, and perform any other related duties imposed upon them by the consolidated local government or fiscal court.