Could a Kentucky sheriff hire a private CPA for the annual audit when the state auditor wanted to conduct it?

Plain-English summary

A Kentucky sheriff asked whether the State Auditor had to justify conducting the annual county-office audit instead of allowing a county official to hire a CPA. The AG said no. Under KRS 64.810(1)(a), the state Auditor could elect to do the audit without explaining the choice. The fiscal court, county clerk, or sheriff could hire a CPA in the Auditor's place only if the Auditor declined or failed to respond within 30 days after receiving written notice of the intent to hire one. The opinion expressly did not address a documented emergency requiring an immediate audit.

Currency note

This opinion was issued in 1993. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Historical summary

Sheriffs, county clerks, and fiscal courts

The AG read the statute as giving these county actors a conditional route to a private CPA audit. In the 1993 text, the route opened when the State Auditor declined to perform the audit or did not respond to the required written notice within 30 days.

State Auditor

The opinion said the Auditor could choose to perform an audit covered by the statute and did not have to state a reason for doing so. It reserved the different situation of a documented emergency because the request gave no such facts.

Common questions

Did the State Auditor have to explain why it chose to audit a county office?

The AG said no under the 1993 version of KRS 64.810(1)(a).

When could a county official use a private CPA for the annual audit instead?

The opinion identified two statutory conditions: the Auditor declined, or the Auditor failed to respond within 30 days after receiving written notice of intent to employ a CPA.

Did this opinion decide what a county could do in an audit emergency?

No. The AG expressly left a documented emergency requiring an immediate audit outside its answer.

Background and statutory framework

KRS 43.070 required the audit discussed in the request. KRS 64.810(1)(a) described when a fiscal court, county clerk, or sheriff could employ a certified public accountant in place of the State Auditor. The AG focused on the conditional wording and the absence of any stated duty for the Auditor to explain a decision to perform the work.

Citations and references

• KRS 64.810(1)(a): conditions for a CPA audit in place of the State Auditor.
• KRS 43.070: annual audit referenced by the opinion.

Source

• Landing page: https://www.ag.ky.gov/Resources/Opinions/Opinions/OAG93-002.htm

Original opinion text

OAG 93-2

January 21, 1993

Hon. Earl R. Marshall

Greenup County Sheriff

P.O. Box 318

Greenup, Kentucky 41144-0318

Dear Sheriff Marshall:

By letter of December 19, 1992, you ask, in substance, whether, in view of Kentucky Revised Statutes (KRS) 64.810, the State Auditor's office must have a valid reason for performing the annual audit of the books of a county office, rather than allowing a county fee official to employ a certified public accountant to perform such audit.

In our view the State Auditor of Public Accounts may elect to perform an audit of certain county offices pursuant to KRS 64.810 without giving a reason for so doing. Discussion follows.

KRS 64.810(1)(a) provides that:

Any fiscal court, county clerk, or sheriff may employ a certified public accountant to audit the books, accounts, and papers of the county or his office in lieu of the audit conducted by the State Auditor of Public Accounts required by KRS 43.070, if the Auditor of Public Accounts declines to perform the audit or has failed to respond to written notice of intent to employ a certified public accountant within thirty (30) days of receipt of the notice.

(Emphasis added.)

In view of the language of KRS 64.810(1)(a), emphasized above, if the State Auditor of Public Accounts wants to conduct the audit of county offices subject to such provision, he may do so. He need not express a reason for so doing.

Under the language of the provision you have asked about (KRS 64.810), a fiscal court, county clerk, or sheriff has authority to employ a certified public accountant to perform the audit called for by KRS 43.070, only if the Auditor of Public Accounts declines to perform such audit, or has failed to respond within thirty days to a written notice of intent to employ a certified accountant for such purpose.

Your request does not indicate that your question involves a documented emergency requiring an immediate audit. Accordingly, this response does not address employment of a certified public accountant in such circumstance.

Sincerely,

Chris Gorman

Attorney General

Gerard R. Gerhard

Assistant Attorney General