Request By:
Ms. Betty Malkin
The Winchester Sun
20 Wall Street
P.O. Box 747
Winchester, Kentucky 40391
Opinion
Opinion By: Steven L. Beshear, Attorney General; By: Carl Miller, Assistant Attorney General
You have requested an opinion of the Attorney General on the following statement of facts: "On June 10, the 1981 audit of the City of Winchester was submitted to the Winchester Board of Commissioners at a public meeting. The Winchester Sun was present at the meeting, but was denied access to the document, which was recently completed by a local accounting firm." You also state that you made a written request to view the document (you do not state to whom the request was directed) and were told that the audit is being withheld under the provisions of KRS 61.878(1)(g). [Preliminary drafts, notes, correspondence with private individuals, other than correspondence which is intended to give notice of final action of a public agency.]
It is our opinion that the report of the annual audit of a city is not exempt from mandatory public inspection by KRS 61.878(1)(g) or any other exception in the statute. Moreover, there is a specific statute pertaining to cities which requires that a summary of an audit report must be published in a newspaper as provided by KRS Chapter
KRS 91A.040 provides, inter alia, the following:
Each city shall cause each fund of the city to be audited by the Auditor of Public Accounts or a certified accountant within 270 days after the close of the fiscal year.
The city shall enter into a written contract with the selected auditor.
The Auditor shall prepare a typewritten or printed report embodying financial statements and his opinion and statements relating thereto.
The auditor shall express an overall opinion as to whether the statement of receipts and expenditures presents fairly the financial condition of the city.
The completed audit and all accompanying documentation shall be presented to the city legislative body at a regular or special meeting.
The accountant who makes the audit shall forward a copy of the audit report and management letters to the Auditor of Public Accounts, and the Auditor of Public Accounts shall have the right to review the certified public accountant's work papers upon request.
The city shall forward two copies of the audit report to the Department for Local Government [in Frankfort] for information purposes.
The city shall publish a summary of the audit in accordance with KRS Chapter 424.
It is the opinion of the Attorney General that an audit report made under the provisions of KRS 91A.040 is a public record and should be made available for public inspection.