Kentucky Revised Statutes Title VI. Financial Administration § 42.065.Powers of Office of Policy and Audit

(1) The Office of Policy and Audit established in the Office of the Secretary in KRS 42.0145 may, with the approval of the secretary of the Finance and Administration Cabinet, conduct any internal audit, investigation, or management review in the Finance and Administration Cabinet related to the secretary's duties and responsibilities as chief financial officer of the Commonwealth pursuant to KRS 42.012.

(2) When it is necessary to complete an internal audit, investigation, or management review in the Finance and Administration Cabinet, with the written approval of the secretary of the Finance and Administration Cabinet, the Office of Policy and Audit shall have access during business hours to all books, reports, papers, and accounts in the office or under the custody or control of any budget unit, or of any other program cabinet, department, or agency under the authority and direction of the Governor.