Request By:
Honorable James Terry Hodges
City Attorney
City of Columbia
108 North Reed Street
Columbia, Kentucky 42728
Opinion
Opinion By: Robert F. Stephens, Attorney General; By: Walter C. Herdman, Assistant Deputy Attorney General
This is in answer to your letter of January 13 in which you raise the question as to whether or not a city of the fourth class, such as Columbia, is required to have audits made of all city accounts pursuant to KRS 92.405 or does the statute apply only to city officers who handle city funds.
KRS 92.405 reads in part as follows:
"In all cities of the third of fourth class, whether operating under the councilmanic form of government or under the commission or city manager form of government, an annual audit of all the accounts of all city officers shall be made at the termination of each fiscal year. . . ." (Emphasis added).
The statute is very clear that the city must have an audit made of the accounts of all city officers without exception. See also OAG 75-160.