KRS 11.090

The Governor may, at any time, cause to be made a comprehensive and complete audit, study or survey of any agency of the state. The audit, study or survey shall extend back over such period of time as the Governor deems necessary to reveal the true financial condition of the agency, and shall be of such character as to ascertain any waste, duplication of efforts, useless or unnecessary offices or positions, faulty or inadequate systems of bookkeeping or accounting, improper budgeting, and all other facts deemed necessary by the Governor.