Title 45 KAR — Auditor of Public Accounts

title-4545 KARRegulation

Open source

Chapter 1 Audits

45 KAR 1:030 Audits of sheriffs' tax settlements {#sec-45-kar-1-030 omnilex-key=us-ky-regs-official--title-45--45 KAR 1:030}

Section 1. Definition. "Generally accepted government auditing standards" means the "Government Auditing Standards" issued by the Comptroller General of the United States.

Section 2. Auditing Standards, Procedures, and Formats. The financial and compliance audit of the funds contained in each sheriff's tax settlement shall be conducted and reported in accordance with:

(1) Generally accepted auditing standards, referenced in 201 KAR 1:290;

(2) Generally accepted government auditing standards, referenced in 201 KAR 1:290; and

(3) The "Audit Program for Sheriffs' Tax Settlements," issued by the Auditor of Public Accounts, September 26, 2022.

Section 3. Auditor's Independent Judgment. The requirements of this administrative regulation shall not be interpreted in a manner that restricts the independent judgment of a certified public accountant or the Auditor of Public Accounts.

Section 4. Audit Objective.

(1) The primary objective of an audit of a sheriff's tax settlement shall be an audit report that provides an opinion on whether the financial statement of a sheriff's tax settlement presents fairly, in all material respects, the taxes charged, credited, and paid during the tax year.

(2) An auditor shall make tests sufficient to determine whether:

(a) The sheriff has complied with the requirements of the uniform system of accounts adopted under KRS 68.210;

(b) Receipts have been accurately recorded by source;

(c) Expenditures have been accurately recorded by payee; and

(d) The sheriff has complied with all other legal requirements relating to the management of public tax funds by his or her office.

Section 5. Allowance of Audit Fees; Acceptance of Report.

(1) Fees for sheriffs' tax settlement audits shall be allowable as reasonable and necessary expenses of a county or county fee official if the independent accountant's audit has been performed and reported in compliance with the standards, procedures, and formats promulgated by this administrative regulation.

(2) A sheriff shall obtain written approval of an audit report from the Auditor of Public Accounts prior to the:

(a) Release of an audit report; and

(b) Payment of fees for a sheriff's tax settlement audit report.

(3) Failure by an independent certified public accountant to comply with the "Audit Program for Sheriff's Tax Settlements" and this administrative regulation, shall disqualify him from conducting sheriff's tax settlement audits.

Section 6. Incorporation by Reference.

(1) The "Audit Program for Sheriffs' Tax Settlements," Auditor of Public Accounts, September 26, 2022, is incorporated by reference.

(2) This document may be inspected, copied, or obtained, subject to applicable copyright law, at the office of the Auditor of Public Accounts, 209 Saint Clair Street, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 5:00 p.m.

History

  • RELATES TO: KRS 43.070, 43.075, 64.810, 68.210
  • STATUTORY AUTHORITY: KRS 43.075
  • NECESSITY, FUNCTION, AND CONFORMITY: KRS 43.075 requires the Auditor of Public Accounts to promulgate administrative regulations developing uniform standards and procedures for conducting, and uniform formats for reporting, audits of counties and elected county officials. This administrative regulation establishes the auditing standards, procedures, and formats for sheriffs' tax settlement audits.
  • History: 18 Ky.R. 1692; 2195; eff. 1-10-1992; 22 Ky.R. 1325; 3-7-1996; 31 Ky.R. 785; 1049; eff. 1-4-2005; 33 Ky.R. 2-2-2007; 44 Ky.R. 258; eff. 11-3-2017; 49 Ky.R. 1473; eff. 7-5-2023.
45 KAR 1:040 Audits of county fee officials {#sec-45-kar-1-040 omnilex-key=us-ky-regs-official--title-45--45 KAR 1:040}

Section 1. Definition. "Generally accepted government auditing standards" means the Government Auditing Standards issued by the Comptroller General of the United States.

Section 2. Auditing Standards, Procedures, and Formats. The financial and compliance audit of the funds administered by each county fee official shall be conducted and reported in accordance with:

(1) Generally accepted auditing standards, referenced in 201 KAR 1:290;

(2) Generally accepted government auditing standards, referenced in 201 KAR 1:290; and

(3) The "Audit Program for County Fee Officials," issued by the Auditor of Public Accounts, February 13, 2023.

Section 3. Auditor's Independent Judgment. The requirements of this administrative regulation shall not be interpreted in a manner that restricts the independent judgment of a certified public accountant or the Auditor of Public Accounts.

Section 4. Audit Objective.

(1) The primary objective of an audit of a fee official shall be an audit report that provides an opinion on whether the financial statements of the fee official present fairly, in all material respects, the receipts, disbursements, and excess fees.

(2) An auditor shall make tests sufficient to determine whether:

(a) The fee official has complied with the requirements of the uniform system of accounts adopted under KRS 64.530 and68.210;

(b) Receipts have been accurately recorded by source;

(c) Expenditures have been accurately recorded by payee; and

(d) The fee official has complied with all other legal requirements relating to the management of public funds by his or her office.

Section 5. Allowance of Audit Fees; Acceptance of Report.

(1) Fees for county fee officials' audits shall be allowable as reasonable and necessary expenses of a county or county fee official if the independent accountant's audit has been performed and reported in compliance with the standards, procedures, and formats promulgated by this administrative regulation.

(2) A fee official shall obtain written approval of an audit report from the Auditor of Public Accounts prior to the:

(a) Release of an audit report; and

(b) Payment of fees for a fee official's audit.

(3) Failure by an independent certified public accountant to comply with the Audit Program for County Fee Officials and this administrative regulation, shall disqualify him from conducting fee officials' audits.

Section 6. Incorporation by Reference.

(1) The "Audit Program for County Fee Officials," Auditor of Public Accounts, February 13, 2023 is incorporated by reference.

(2) This document may be inspected, copied, or obtained, subject to applicable copyright law, at the office of the Auditor of Public Accounts, 209 Saint Clair Street, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 5:00 p.m. or online at https://www.auditor.ky.gov/cpatools/Pages/adminregs.aspx.

History

  • RELATES TO: KRS 43.070, 43.075, 64.530, 64.810, 68.210
  • STATUTORY AUTHORITY: KRS 43.075
  • NECESSITY, FUNCTION, AND CONFORMITY: KRS 43.075 requires the Auditor of Public Accounts to promulgate administrative regulations developing uniform standards and procedures for conducting, and uniform formats for reporting, audits of counties and elected county officials. This administrative regulation establishes the auditing standards, procedures, and formats for county fee officials' audits.
  • History: 18 Ky.R. 1693; 2196; eff. 1-10-1992; 22 Ky.R. 1327; eff. 3-7-1996; 31 Ky.R. 787; 1050; eff. 1-4-2005; 33 Ky.R. 1423; 2-2-2007; 44 Ky.R. 260; eff. 11-3-2017; 49 Ky.R. 1958; 50 Ky.R. 19; eff. 10-3-2023.
45 KAR 1:050 Audits of fiscal courts {#sec-45-kar-1-050 omnilex-key=us-ky-regs-official--title-45--45 KAR 1:050}

Section 1. Definition. "Generally accepted government auditing standards" means the "Government Auditing Standards" issued by the Comptroller General of the United States.

Section 2. Auditing Standards, Procedures, and Formats. The financial and compliance audit of the funds contained in each county's budget shall be conducted in accordance with:

(1) Auditing standards generally accepted in the United States of America, referenced in 201 KAR 1:290;

(2) Generally accepted government auditing standards, referenced in 201 KAR 1:290; and

(3) Fiscal Court Audit Guide, issued by the Auditor of Public Accounts, October 14, 2022.

Section 3. Auditor's Independent Judgement. The requirements of this administrative regulation shall not be interpreted in a manner that restricts the independent judgment of a certified public accountant or the Auditor of Public Accounts.

Section 4. Audit Objective.

(1) The primary objective of an audit of a fiscal court shall be an audit report that provides an opinion on whether the financial statements of a fiscal court are presented fairly, in all material respects, in accordance with a basis of accounting prescribed or permitted by the Department for Local Government, which is the regulatory basis of accounting or Generally Accepted Accounting Principles (GAAP).

(2) Any audit report of a fiscal court that is required to comply with the requirements of the Single Audit Act Amendments of 1996, 31 U.S.C. 7501-7506, and Title 2 C.F.R. Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), shall include a statement concerning whether:

(a) The Schedule of Expenditure of Federal Awards is fairly stated, in all material respects, in relation to the financial statements taken as a whole; and

(b) The fiscal court has complied, in all material respects, with the requirements applicable to each of its major federal programs.

(3) An auditor shall make tests sufficient to determine whether:

(a) The fiscal court has complied with the requirements of the uniform system of accounts adopted under KRS 68.210;

(b) Receipts have been accurately recorded by source;

(c) Expenditures have been accurately recorded by payee; and

(d) The county has complied with all other legal requirements relating to the management of public funds.

Section 5. Allowance of Audit Fees; Acceptance of Report.

(1) Fees for county fiscal court audits shall be allowable as reasonable and necessary expenses of a county if the independent accountant's examination has been performed and reported in compliance with the standards, procedures, and formats promulgated by this administrative regulation.

(2) A county shall obtain written approval of an audit report from the Auditor of Public Accounts prior to the:

(a) Release of an audit report; and

(b) Payment of fees for a fiscal court audit.

(3) Failure by an independent certified public accountant to comply with the Fiscal Court Audit Guide and this administrative regulation shall disqualify him from conducting fiscal court audits.

Section 6. Incorporation by Reference.

(1) The "Fiscal Court Audit Guide," Auditor of Public Accounts, October 14, 2022, is incorporated by reference.

(2) This document may be inspected, copied, or obtained, subject to applicable copyright law, at the office of the Auditor of Public Accounts, 209 Saint Clair Street, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 5:00 p.m., or may be obtained at https://www.auditor.ky.gov/cpatools/Pages/APACountyAuditGuides.aspx.

History

  • RELATES TO: KRS 43.070, 43.075, 64.810, 68.210, 31 U.S.C. 7501-7506
  • STATUTORY AUTHORITY: KRS 43.075
  • NECESSITY, FUNCTION, AND CONFORMITY: KRS 43.075(1) requires the Auditor of Public Accounts to promulgate administrative regulations developing uniform standards and procedures for conducting, and uniform formats for reporting, audits of the funds contained in county budgets (fiscal courts). This administrative regulation establishes the auditing standards, procedures, and formats for fiscal court audits.
  • History: 18 Ky.R. 1695; 2197; eff. 1-10-1992; 22 Ky.R. 1329; eff. 3-7-1996; 31 Ky.R. 1052; eff. 1-4-2005; 33 Ky.R. 1425; 1789; eff. 2-2-2007; 44 Ky.R. 262; 729; eff. 11-3-2017; 45 Ky.R. 1053, 1512; eff. 1-4-2019; 46 Ky.R. 998, 1799; eff. 3-3-2020; 47 Ky.R. 552; eff. 3-2-2021; 49 Ky.R. 1135, 1597; eff. 5-2-2023.
45 KAR 1:060 Confidentiality {#sec-45-kar-1-060 omnilex-key=us-ky-regs-official--title-45--45 KAR 1:060}

Section 1. Definitions.

(1) "Confidential information" means originals, copies, and recordings of all workpapers, documents, notes, and other written or unwritten information related to the official business of the Office of the Auditor of Public Accounts.

(2) "Employee" means:

(a) Current and former employees of the Office of the Auditor of Public Accounts; and

(b) Persons currently and formerly under contract with the Office of the Auditor of Public Accounts.

(3) "Authorized person" means:

(a) In all matters:

  1. The Auditor of Public Accounts; and

  2. An employee of the Office of the Auditor of Public Accounts; and

(b) With regard to examinations of a local government or state agency, the local government or state agency head and his designee.

Section 2. Confidentiality.

(1) An employee of the Office of Auditor of Public Accounts:

(a) Unless specifically authorized in writing by the Auditor of Public Accounts, shall not disclose confidential information to a person who is not an authorized person; and

(b) Unless specifically prohibited in writing by the Auditor of Public Accounts, may disclose confidential information to an authorized person if disclosure is required in the performance of his official duties.

(2) An employee shall take action to protect and safeguard confidential information from:

(a) Loss;

(b) Destruction;

(c) Theft; and

(d) Intentional or negligent access, observation, and eavesdropping by anyone who is not an authorized person.

Section 3. Confidentiality Statement.

(1) An employee shall sign the "Confidentiality Statement of the Office of the Auditor of Public Accounts".

(2) "Confidentiality Statement of the Office of the Auditor of Public Accounts (1992)" is incorporated by reference. It may be inspected, obtained or copied at the Office of the Auditor of Public Accounts, 144 Capitol Annex, Frankfort, Kentucky 40601, 8 a.m. to 4:30 p.m., Monday through Friday.

Section 4. Disciplinary Action. An employee who violates the provisions of this administrative regulation shall be subject to disciplinary action.

History

  • RELATES TO: KRS 43.050, 43.070, 43.071
  • STATUTORY AUTHORITY: KRS 43.075(1)
  • NECESSITY, FUNCTION, AND CONFORMITY: This administrative regulation provides uniform standards and procedures for maintaining the confidentiality of information obtained by employees of the Office of the Auditor of Public Accounts.
  • History: 19 Ky.R. 1015; 1337; eff. 11-12-1992; Crt eff. 6-10-2019.
45 KAR 1:080 Standards for Title VI reporting {#sec-45-kar-1-080 omnilex-key=us-ky-regs-official--title-45--45 KAR 1:080}

Section 1.

(1) Title VI Initial Implementation Plan and Annual Plan Updates shall:

(a) Be submitted in the format set out in Section 4 of this administrative regulation; and

(b) Contain the information specified by the provisions of this administrative regulation.

(2) The entire agency shall be in compliance with Title VI, even if only one (1) federal grant is received.

(3) Standard complaint forms or guidelines shall be developed and adopted by the agency.

(4) Complaints shall be filed orally or in writing.

(5) A compliance review instrument shall be developed by the agency, such as, a self-survey, assessment checklist, preaward, routine or enforcement plan, along with the criteria for selecting and scheduling reviews.

(6) The agency shall provide persons with information relating to its Title VI plan, nondiscrimination policies, complaint procedures, programs and services.

(a) This information may include, brochures, newsletters, contract agreements, educational materials, Title VI Act and federal regulations, and preventive outreach programs.

(b) Informational materials shall be made available in a centralized place for distribution upon request.

(7) The agency shall submit annual Title VI compliance reports and updates to the plan.

(8) Agency and subrecipients shall establish a system for data collection and reporting data which shows the extent to which members of protected parties are participating in the programs and activities.

Section 2. For all state agencies receiving federal funds, an annual Title VI plan update shall be submitted to the Auditor of Public Accounts and the Kentucky Commission on Human Rights by July 1, 1995 and by July 1 each year thereafter.

Section 3. If a state agency that was not a recipient of federal funds on January 1, 1995, receives federal funds it shall prepare and submit the Title VI implementation plan within ninety (90) days of award and receipt of the federal funds.

Section 4. The federal Title VI implementation plan shall contain the information prescribed by this section in succinct and concise language. Subsections (6), (7), (9), (10), (12) and (13) of this section shall be updated annually.

(1) Glossary/definitions. Definitions of all common terms stated in the plan shall be included in this section to ensure that agency staff, recipients and beneficiaries have consistent applicable definitions.

(2) Overview. A clear and brief description of the agency mission and structure and the relationship of Title VI requirements to the agency's operations.

(3) Scope of Title VI applicability to programs and activities. Specify prohibited discrimination practices under Title VI in relation to agency activities.

(4) Responsible official. The name, title, address and telephone number of the primary contact for the agency and the person in charge of implementation, compliance and reporting shall be designated in this section.

(5) Statement of assurances.

(a) Provide a statement that the agency, subrecipients and all parties involved have complied with Title VI.

(b) This statement shall be consistent with any assurances provided to the applicable federal agency which provides funding for covered activities. Also include:

  1. A statement that a subrecipient shall have agreed in writing to adopt the Title VI plan of that agency.

  2. If the subrecipient's Title VI plan differs from the state agency plan, a statement that the subrecipient plan shall be available for review from the name and title of officials identified in subsection (4) of this section.

(6) Identify programs or activities subject to Title VI.

(a) Identify each program, type of assistance identified in the federal grant agreement, and the manner in which the agency shall deliver the service or perform the activity.

(b) List the federal program, coverages and potential beneficiaries.

(7) Complaint procedures.

(a) Describe the complaint procedures within the agency as follows:

  1. How a complaint shall be filed;

  2. Where to file a complaint;

  3. Time frame within which the complaint shall be processed by the agency; and

  4. Withdrawal of a complaint;

(b) Describe agency procedures relating to investigations, report of findings, hearings and appeals.

(8) Compliance/noncompliance reporting.

(a) Describe agency plans to regulate, monitor, review, and report on the federal programs to assure compliance.

(b) Identify actions to be taken by the agency upon a finding of noncompliance, including:

  1. Processing;

  2. Reporting;

  3. Resolution;

  4. Enforcement of corrective actions; and

  5. Monitoring of programs.

(9) Agency training plan.

(a) Describe the agency education and training plan, orientation, and technical assistance related to agency implementation of the plan;

(b) Identify ways the agency plans to improve staff capability, knowledge and effectiveness.

(10) Evaluation procedures of Title VI plan.

(a) Specify how the agency shall measure its goals and the time frame established to achieve those goals.

(b) The agency shall:

  1. Describe how it plans to evaluate the Title VI plan and maintain continued compliance;

  2. Identify any existing needs or plan deficiencies;

  3. Maintain written progress reports; and

  4. Describe corrective procedures.

(11) Public notice and outreach.

(a) Identify how the agency shall inform persons about the agency's:

  1. Title VI plan;

  2. Complaint procedures;

  3. Nondiscrimination policy; and

  4. Programs and services.

(b) Identify the agency contact person, office or department responsible for distribution of information relating to paragraph (a) of this subsection.

(12) Recordkeeping and reporting.

(a) Describe the recordkeeping procedures for the following:

  1. Filing and processing of complaints;

  2. Administrative data or records applicable to the plan;

  3. Data sheets, including, a complaint log or performance reports, standardized forms, and retention of records.

(b) Changes in subsections (8) and (9) of this section of the plan shall be identified in this subsection.

(c) Provide reporting data showing the extent to which members of protected parties are participating in the Title VI programs and activities.

(13) Minority representation on planning board or advisory body.

(a) Describe the representation of minorities on any agency board or advisory body;

(b) If minority representation is deficient on these bodies, describe what policy the agency shall implement to ensure minority participation on advisory bodies; and

(c) Describe the race and national origin of the agency's staff.

Section 5. The agency shall submit Title VI initial plans, and annual Title VI plan updates on the "Commonwealth of Kentucky, Auditor of Public Accounts, Title VI of the Federal Civil Rights Act, Implementation Initial Plan and Plan Update Form" (1995).

Section 6. Incorporation By Reference.

(1) "Commonwealth of Kentucky, Auditor of Public Accounts, Title VI of the Federal Civil Rights Act, Implementation Initial Plan and Plan Update Form" (1995) is incorporated by reference.

(2) This document may be inspected, copied, or obtained at the Office of the Auditor of Public Accounts, 144 Capitol Annex, Frankfort, Kentucky 40601, 8 a.m. to 4:30 p.m., Monday through Friday.

History

  • RELATES TO: KRS Chapter 344, 42 U.S.C. 2000d
  • STATUTORY AUTHORITY: KRS 344.015
  • NECESSITY, FUNCTION, AND CONFORMITY: The 1994 General Assembly enacted Senate Bill 248 (KRS 344.015) which requires that all state agencies as defined in KRS 12.010 prepare and submit Title VI implementation plans and annual updates to the Auditor of Public Accounts if the agency is subject to Title VI of the Federal Civil Rights Act of 1964. The Auditor of Public Accounts is responsible for the preparation and issuance of the Single Statewide Audit of Federal Funds for Kentucky state government including compliance with Title VI requirements. This administrative regulation establishes the uniform format agencies are required to use when submitting the Initial Implementation Title VI Plan and Annual Plan Updates to the Auditor of Public Accounts.
  • History: 21 Ky.R. 1399; eff. 2-8-1995; Crt eff. 6-10-2019.
45 KAR 1:090 Employee Access to Federal Tax Information (FTI) {#sec-45-kar-1-090 omnilex-key=us-ky-regs-official--title-45--45 KAR 1:090}

Section 1. Definitions.

(1) "Auditor" is defined by KRS 43.010(1).

(2) "Disqualifying offense" means a conviction, plea of guilty, Alford plea, or plea of nolo contendere to:

(a) Any felony or misdemeanor during the preceding seven (7) years; or

(b) Offense the nature of which indicates that the employee constitutes an unreasonable and immediate risk to the security of federal tax information.

(3) "Federal tax information" or "FTI" means federal tax returns and return information that may:

(a) Contain personally identifiable information; and

(b) Include information created by the recipient that is:

  1. Derived from federal return or return information; and

  2. Received directly from the Internal Revenue Service (IRS) or obtained through an authorized secondary source, which may include:

a. Social Security Administration (SSA);

b. Federal Office of Child Support Enforcement (OCSE);

c. Bureau of the Fiscal Service (BFS);

d. Centers for Medicare and Medicaid Services (CMS); or

e. Another entity acting on behalf of the IRS.

(4) "Rap back service" means a notification program in which the Auditor or responsible agency, upon approval to participate in the program, will be informed if an individual who has undergone a fingerprint-based criminal background check in accordance with the requirements of this administrative regulation, and whose fingerprints are retained by the Department of Kentucky State Police or the Federal Bureau of Investigation, is subsequently arrested.

(5) "Responsible agency" means an office or division of the Auditor, or an entity under contract with the Auditor, that employs or offers a job to an individual in a position for which the job duties include access to or use of FTI.

Section 2. Requirement for Criminal Background Checks.

(1) As a condition of initial application for employment or continued employment either directly or by contract in a position for which the job duties include access to or use of FTI, the Auditor or responsible agency shall require a prospective or current employee, including contract staff, to submit to a fingerprint-based state and national criminal background check:

(a) After the individual is offered a job but before he or she begins working; and

(b) At least one (1) time during each five (5) year period for a current employee or contract staff.

(2) The responsible agency that requests a fingerprint-based state and national criminal background check on behalf of a prospective or current employee shall incur all fees included in the actual cost of each background check requested, including the rap back service, in accordance with KRS 43.032(1)(d).

(3) The Auditor or responsible agency shall not employ directly or by contract an individual in a position for which the job duties include access to or use of FTI if the individual:

(a) Refuses to consent to a fingerprint-based state and national criminal background check; or

(b) Is found to have a disqualifying offense.

(4) The Auditor or responsible agency shall notify each prospective or current employee determined to have a disqualifying offense.

Section 3. Disqualification of Other Criminal Offenses or Factors. The Auditor or responsible agency shall not be obligated to employ or offer employment to an individual with a criminal offense not specifically listed in Section 1(2) of this administrative regulation or other factor that bears upon the fitness of the individual to work in a position for which the job duties include access to or use of FTI.

Section 4. Challenges to Criminal History Record Information. An individual subject to a criminal background check required by KRS 43.032 and this administrative regulation shall have the right to request and inspect his or her criminal history record and to request correction of any inaccurate information.

Section 5. Rehabilitation Review.

(1) A prospective or current employee of the Auditor found to have a disqualifying offense upon completion of the criminal background check shall be eligible for consideration of rehabilitation under an independent review process.

(2) A prospective or current employee of the Auditor may submit a written request for a rehabilitation review to the Division of Human Resource Administration no later than fourteen (14) calendar days from the date of notice of a disqualifying offense issued pursuant to Section 2(4) of this administrative regulation.

(3) A current employee of the Auditor who requests a rehabilitation review may be retained on staff if the employee is assigned duties that do not include access to or use of FTI.

(4) The request for a rehabilitation review shall include a written explanation of each disqualifying offense, including:

(a) A description of the events related to the disqualifying offense;

(b) The number of years since the occurrence of the disqualifying offense;

(c) The age of the offender at the time of the disqualifying offense;

(d) Evidence that the individual has pursued or achieved rehabilitation with regard to the disqualifying offense; and

(e) Any other circumstances surrounding the offense:

  1. Official documentation showing that all fines, including court-imposed fines or restitution, have been paid or documentation showing adherence to a payment schedule, if applicable;

  2. The date probation or parole was satisfactorily completed, if applicable; and

  3. Employment and character references, including any other evidence demonstrating the ability of the individual to perform the employment responsibilities and duties competently.

(5) A rehabilitation review shall be conducted by a committee of three (3) employees of the Division of Human Resource Administration or the Office of Legal and Records Services.

(6) The committee shall consider the information required under subsection (4) of this section, and shall also consider mitigating circumstances including:

(a) The amount of time that has elapsed since the disqualifying offense;

(b) The lack of a relationship between the disqualifying offense and the:

  1. Position for which the prospective employee has applied; or

  2. The employee's current position; and

(c) Evidence that the prospective or current employee of the Auditor has pursued or achieved rehabilitation with regard to the disqualifying offense.

(7) No later than thirty (30) calendar days from receipt of the written request for the rehabilitation review, the Division of Human Resource Administration shall send the committee's determination on the rehabilitation waiver to the prospective or current employee.

(8) The prospective or current employee may appeal the results of a rehabilitation review to the Personnel Board in accordance with KRS 18A.095.

Section 6. Pardons and Expungement. An applicant or current employee who has received a pardon for a disqualifying offense or has had the record expunged may be employed in a position with job duties that include access to or use of FTI.

History

  • RELATES TO: KRS 18A.095, 43.010, 43.032, 43.035, 43.040, 335B.010, 335B.020, 26 U.S.C. 6103, 26 C.F.R. 301.6103(p)(7)-1
  • STATUTORY AUTHORITY: KRS 43.032
  • CERTIFICATION STATEMENT: This is to certify that this administrative regulation complies with the requirements of 2025 RS HB 6, Section 8.
  • NECESSITY, FUNCTION, AND CONFORMITY: KRS 43.032 requires the Auditor of Public Accounts to promulgate administrative regulations establishing requirements relating to criminal background checks for prospective and current employees, including contract staff, with access to or use of federal tax information (FTI). This administrative regulation establishes requirements to implement these criminal background checks.
  • History: 045 KAR 001:090. 52 Ky.R. 1240, 1679; eff. 6-30-2026.

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