Kentucky Administrative Regulations
Title 109 - DEPARTMENT FOR LOCAL GOVERNMENT
Chapter 15 - County Budget
Section 109 KAR 15:020 - County Budget Preparation and State Local Finance Officer Policy Manual
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 42.495, 43.070, 46.010, 46.020, 64.810, 64.840, 64.850, 65.117, 65.900-65.925, 65.944, 66.045, 66.480, 67.075-67.077, 68.020, 68.210, 68.245, 68.250, 68.275, 68.280, 68.300, 68.350, 68.360, 91A.040(6), 132.010, 132.0225, 132.585, 149.590, 424.220, 424.230, 424.260, 441.135, 441.215, 441.235
NECESSITY, FUNCTION, AND CONFORMITY: KRS 46.010, 65.117, 66.045(2), and 68.210 require the Department for Local Government to promulgate administrative regulations establishing uniform minimum requirements relating to budgeting, reporting, and recordkeeping for debt, receipts, and disbursements for local governments and local government officials handling public funds. This administrative regulation establishes the standards for budgeting, reporting, and recordkeeping for debt, receipts, and disbursements for local governments and local government officials handling public funds.
Section 1. Applicability.
Section 2. Incorporation by Reference.
STATUTORY AUTHORITY: KRS 46.010, 65.117, 66.045(2), 68.210