KRS 164.760

The authority shall be subject to the supervision and examination of the Department of Financial Institutions (or any successor), but shall not be deemed to be a banking organization nor required to pay a fee for any such supervision or examination. The authority shall file an annual audited financial report with the Governor within ninety (90) days after the close of the fiscal year. The annual audit shall be made by an independent certified public accountant. The annual audited financial report shall include but may not be limited to the financial condition of the authority as of the end of the fiscal year and the revenues and expenditures for the fiscal year. The fiscal year shall be from July 1 through June 30.