KRS 58.590

By January 30 each year, the authority shall make an annual report of its activities for the preceding calendar year to the Governor and to the General Assembly. Each such report shall set forth a complete operating and financial statement covering its operations during the year. The authority shall provide for an audit of its books and accounts to be made at least once in each year by certified public accountants, and the cost thereof may be treated as a part of the cost of acquisition or operation of the project. Such audits shall be public records within the meaning of KRS 61.870.