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The accounting procedures for the Board shall follow generally accepted accounting procedures and shall adhere to the recommendations of the annual audit of the certified public accountant referenced above. All drafts or disbursements from the Board shall be in the form of a check to be signed by both the Treasurer and a designated second party, limited to an officer or employee of the Board, concurrent with the check's completion and delivery. The financial records and other records of the Board are subject to Kentucky's Open Records Act, and meetings of the Board shall be subject to Kentucky's Open Meetings Act, and the Board shall be subject to audit by the Auditor of Public Accounts for the Commonwealth of Kentucky, at the auditor's discretion.
(Res. 2011-33, passed 5-24-11)