§ 43.010 Definitions for chapter
§ 43.020 Location of office of Auditor
§ 43.030 Assistant auditor — Subordinate personnel — Qualifications. (Effective until July 1, 2024)
§ 43.030 v2 Assistant auditor — Subordinate personnel — Qualifications. (Effective July 1, 2024)
§ 43.035 Commonwealth Office of the Ombudsman — Duties. (Effective July 1, 2024)
§ 43.040 Duty of Auditor at end of term
§ 43.050 General functions of Auditor
§ 43.060 Annual investigation of accounts of Treasurer and Finance and Administration Cabinet
§ 43.070 Audit of accounts of county officers and special purpose governmental entities — Agreed-upon procedures engagement for county clerks and sheriffs
§ 43.071 Annual audit of county clerk’s motor vehicle and motorboat tax receipts
§ 43.073 Annual audit of school district entity by Auditor or private accountant — Expenses — Review of private audit by Auditor
§ 43.075 Uniform standards and procedures
§ 43.080 Access to books and records — Power to obtain testimony
§ 43.090 Reports of audits and investigations — Implementation by agency of audit recommendation
§ 43.200 Auditor’s scholarships in accounting
§ 43.990 Penalties

Terms Used In Kentucky Statutes > Chapter 43 - Auditor of Public Accounts

  • Action: includes all proceedings in any court of this state. See Kentucky Statutes 446.010
  • agent: includes managing general agent unless the context requires otherwise. See Kentucky Statutes 304.9-085
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Association: means an entity, other than an employer-organized association, that has been organized and is maintained in good faith for purposes other than that of obtaining insurance for its members and that has a constitution and bylaws. See Kentucky Statutes 304.17A-005
  • Attorney: means attorney-at-law. See Kentucky Statutes 446.010
  • Auditor: means the Auditor of Public Accounts. See Kentucky Statutes 43.010
  • Authority: means the Kentucky Health Care Improvement Authority. See Kentucky Statutes 304.17B-001
  • branch budget: means an enactment by the General Assembly which provides appropriations and establishes fiscal policies and conditions for the biennial financial plan for the judicial branch, the legislative branch, and the executive branch, which shall include a separate budget bill for the Transportation Cabinet. See Kentucky Statutes 446.010
  • Case management: means a process for identifying an enrollee with specific health care needs and interacting with the enrollee and their respective health care providers in order to facilitate the development and implementation of a plan that efficiently uses health care resources to achieve optimum health outcome. See Kentucky Statutes 304.17B-001
  • City: includes town. See Kentucky Statutes 446.010
  • Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: may extend and be applied to any corporation, company, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • Dependent: A person dependent for support upon another.
  • Earned premium: means the portion of premium paid by an insured that has been allocated to the insurer's loss experience, expenses, and profit year to date. See Kentucky Statutes 304.17B-001
  • Employer-organized association: means any of the following:
    (a) Any entity that was qualified by the commissioner as an eligible association prior to April 10, 1998, and that has actively marketed a health insurance program to its members since September 8, 1996, and which is not insurer- controlled. See Kentucky Statutes 304.17A-005
  • Enrollee: means a person who is enrolled in a health benefit plan offered under
    Kentucky Access. See Kentucky Statutes 304.17B-001
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Federal: refers to the United States. See Kentucky Statutes 446.010
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • High-cost condition: means acquired immune deficiency syndrome (AIDS), angina pectoris, ascites, chemical dependency, cirrhosis of the liver, coronary insufficiency, coronary occlusion, cystic fibrosis, Friedreich's ataxia, hemophilia, Hodgkin's disease, Huntington's chorea, juvenile diabetes, leukemia, metastatic cancer, motor or sensory aphasia, multiple sclerosis, muscular dystrophy, myasthenia gravis, myotonia, open-heart surgery, Parkinson's disease, polycystic kidney, psychotic disorders, quadriplegia, stroke, syringomyelia, Wilson's disease, chronic renal failure, malignant neoplasm of the trachea, malignant neoplasm of the bronchus, malignant neoplasm of the lung, malignant neoplasm of the colon, short gestation period for a newborn child, and low birth weight of a newborn child. See Kentucky Statutes 304.17B-001
  • Incurred losses: means for Kentucky Access the excess of claims paid over premiums received. See Kentucky Statutes 304.17B-001
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Insurer: means any insurance company. See Kentucky Statutes 304.17A-005
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Medicaid: means coverage in accordance with Title XIX of the Social Security
    Act, 42 U. See Kentucky Statutes 304.17B-001
  • Medicare: means coverage under both Parts A and B of Title XVIII of the Social
    Security Act, 42 U. See Kentucky Statutes 304.17B-001
  • Month: means calendar month. See Kentucky Statutes 446.010
  • Oath: A promise to tell the truth.
  • Office: means the Office of Health Data and Analytics in the Cabinet for Health and Family Services. See Kentucky Statutes 304.17B-001
  • Oversight: Committee review of the activities of a Federal agency or program.
  • public funds: means sums actually received in cash or negotiable instruments from all sources unless otherwise described by any state agency, state- owned corporation, university, department, cabinet, fiduciary for the benefit of any form of state organization, authority, board, bureau, interstate compact, commission, committee, conference, council, office, or any other form of organization whether or not the money has ever been paid into the Treasury and whether or not the money is still in the Treasury if the money is controlled by any form of state organization, except for those funds the management of which is to be reported to the Legislative Research Commission pursuant to KRS §. See Kentucky Statutes 446.010
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
  • State agency: means any state officer, department, board, commission, institution, division, or other person or functional group that is authorized to exercise or does exercise any executive or administrative jurisdiction, powers, duties, rights or obligations of the state government conferred or imposed by law or exercised, performed, or discharged by legal authority in compliance with law. See Kentucky Statutes 43.010
  • Statute: A law passed by a legislature.
  • Sworn: includes "affirmed" in all cases in which an affirmation may be substituted for an oath. See Kentucky Statutes 446.010
  • Testify: Answer questions in court.
  • written: means letters, words, or numbers, or their equivalent, set down by handwriting, typewriting, printing, photostating, photographing, magnetic impulse, mechanical or electronic recording, or other form of data compilation. See Kentucky Statutes 43.010
  • Year: means calendar year. See Kentucky Statutes 446.010