Kentucky Code § KRS 43.040

Duty of Auditor at end of term
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(1) Upon the expiration of the Auditor's term of office, the Auditor shall file a certification of the inventory of the office with the Secretary of State and shall deliver the inventory to the Auditor's successor. (2) In the event of a vacancy in the office o f Auditor, the deputy auditor shall file a certification of the inventory of the office with the Secretary of State and shall deliver the inventory to the Auditor's successor.

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