Kentucky Administrative Regulations
Title 109 - DEPARTMENT FOR LOCAL GOVERNMENT
Chapter 13 - Uniform Financial Information Report
Section 109 KAR 13:010 - Uniform financial information report
Universal Citation: 109 KY Admin Regs Service 13:010
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 65.900-65.925
NECESSITY, FUNCTION, AND CONFORMITY: KRS 65.905(4) requires the Governor's Office for Local Development to prescribe the format of the uniform financial information report. This administrative regulation prescribes the format that shall be used for the report. This administrative regulation also describes the mechanism for initiating the penalty provisions of KRS 65.920 for failure to submit the report annually.
Section 1.
(1)
(a) Each county, city, or special taxing
district which has not completed and submitted a uniform financial information
report to Governor's Office for Local Development pursuant to KRS 65.905, shall
be notified by mail of its noncompliance.
(b) The notice to a county, city, or special
taxing district shall also advise of the possible penalties pursuant to KRS 65.920.
(c) A list of all
noncompliant counties, cities, and special taxing districts shall be sent to
the Legislative Research Commission, the Kentucky League of Cities, the
Kentucky Association of Counties, area development districts, and additional
state agencies which may have an interest.
(d) Specific notice shall be sent to the
appropriate agencies of government to suspend payments to the listed counties,
cities, and special taxing districts.
(2) Each county, city, or special taxing
district, which submits an incomplete or incorrect report, shall be notified in
writing of the possible penalties pursuant to KRS 65.920 for the incomplete or
incorrect submission and shall be given thirty (30) days from receipt of the
notice to complete or correct the report.
(3) The Governor's Office for Local
Development shall notify the appropriate agencies of government to resume
payment upon submission of a complete and correct report by the affected
county, city, or special taxing district.
Section 2. Incorporation by Reference.
(1) The following material is incorporated by
reference:
(a) "County Uniform Financial
Information Report: Quarterly Reporting", form F-65 (KY-2), November
2007;
(b) "City Uniform Financial
Information Report", form F-65 (KY-3), October 2007; and
(c) "Special Taxing Districts Uniform
Financial Information Report", form F-65 (KY-5), September 2007.
(2) This material may be
inspected, copied, or obtained, subject to applicable copyright law, or
obtained at the Governor's Office for Local Development, 1024 Capital Center
Drive, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 4:30
p.m.
STATUTORY AUTHORITY: KRS 65.905(4), 65.920
Disclaimer: These regulations may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.