OAG 79-34 | KOGC

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.

LLM Summary

In OAG 79-34, the Attorney General clarifies that under KRS 92.405, all cities of the third or fourth class are required to conduct annual audits of all city officers' accounts, without exception. The decision references OAG 75-160 to support this interpretation and affirm the statute's clear mandate.

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