Current through Register Vol. 50, No. 6, December 1, 2023
RELATES TO: KRS Chapter 65A, 75.430, Chapter 95A
NECESSITY, FUNCTION, AND CONFORMITY: KRS 95A.055(13) requires
the commission to promulgate administrative regulations to implement KRS 75.430
and KRS 95A.055. This administrative regulation establishes fire department
reporting requirements.
Section 1.
Definitions.
(1) "Commission" means the
Commission on Fire Protection Personnel Standards and Education established in
KRS 95A.020.
(2) "Reporting fire
department" means "fire department" as defined by KRS 95A.055(1) which is
obligated to report to the commission.
Section 2. Reporting Requirements. Each
reporting fire department shall comply with KRS 95A.055(3) and shall submit:
(1) A list of the elected or appointed
members of the board of the reporting fire department, if applicable;
(2) The budget adopted by the reporting fire
department, if applicable; and
(3)
Current year budget estimates, prior year amendments or transfers, and prior
year end actual financial data for:
(a)
Revenue calculations for:
1. Taxes;
2. Permits and licenses;
3. Payments made to governmental authorities
in lieu of taxes;
4.
Intergovernmental revenues;
5.
Charges for services;
6. Other
revenues; and
7. Interest
earned;
(b) Receipts and
cash calculations for:
1. Carryover cash from
the prior reporting year;
2. Bonded
debt;
3. Transfers to other
funds;
4. Transfers from other
funds;
5. Borrowed funds;
6. Government Leasing Act funds;
and
7. Loans obtained from the
commission; and
(c)
Appropriations calculations for:
1.
Personnel;
2. Operations;
3. Administration and reserves;
4. Capital outlay; and
5. Debt service.
Section 3. Reporting
Procedure.
(1) Each reporting fire department
shall, on or before August 31 of each calendar year, complete and submit an
updated Financial Disclosure Report to the commission electronically via Web
site access, by regular U.S. Mail, or through electronic mail to
fdstateaid@kctcs.edu.
(2) Upon
receipt of a reporting fire department's Financial Disclosure Report, the
commission shall review the Financial Disclosure Report for accuracy and
compliance with the requirements established in this administrative regulation
and in KRS 95A.055.
(a) If a reporting fire
department's Financial Disclosure Report does not comply with the requirements
established in this administrative regulation or KRS 95A.055, the commission
shall notify the reporting fire department in writing.
(b) The written notification shall state the
specific deficiencies identified and the process and timeframe for correcting
the deficiencies.
(3) On
or before October 1 of each calendar year, the commission shall produce a
cumulative report of all reporting fire departments' actual revenues, receipts,
and appropriations and their averages, as reported on the reporting fire
departments' Financial Disclosure Report for that year, and of the compliance
of the reporting fire departments with the requirements of this administrative
regulation and KRS 95A.055(3). This report also shall be filed with the
Legislative Research Commission and shall be published on the commission's Web
site within seven (7) days of its production.
Section 4. Financial Reviews and Audits.
(1) At least once every four (4) years, every
reporting fire department shall be subject to a financial review consistent
with KRS 65A.030, 95A.055, and the Kentucky Fire Commission Internal Audit
Procedures.
(2) The commission
shall require reporting fire departments to undergo an independent audit in
accordance with the Fire Department Annual Audit Schedule.
(3) If a reporting fire department is audited
pursuant to KRS 95A.055 and as established in this section, the reporting fire
department shall submit a copy of the audit report and all related documents to
the commission within seven (7) days of receiving the completed audit
report.
Section 5.
Penalties.
(1)
(a) If the commission identifies any
irregularities relating to the finances or operations of a reporting fire
department, the commission shall report the irregularities to the Attorney
General and Auditor of Public Accounts.
(b) The commission may also notify any other
public official with jurisdiction over fire departments for further
investigation and follow-up action.
(2) If a reporting fire department fails to
comply with the requirements of this administrative regulation, KRS 95A.055, or
75.430, the commission shall, for substantial noncompliance or abuse, withhold
one (1) or more of the following:
(a)
Incentive pay to qualified firefighters as established in KRS 95A.250;
(b) Volunteer fire
department aid, funds used to purchase workers compensation insurance for fire
departments, and low-interest loans under KRS 95A.262;
(c) Thermal Vision Grant program funds as
established in KRS 95A.400 through 95A.440; and
(d) Any other funds controlled by the
commission.
Section
6. Incorporation by Reference.
(1) The following material is incorporated by
reference:
(a) "Financial Disclosure Report,"
2019 edition, Kentucky Fire Commission;
(b) "Kentucky Fire Commission Internal Audit
Procedures", May 2015; and
(c)
"Fire Department Annual Audit Schedule", March 2020.
(2) This material may be inspected, copied,
or obtained, subject to applicable copyright law, at the Office of the Kentucky
Fire Commission, 118 James Court, Lexington, Kentucky 40505, Monday through
Friday, 8 a.m. to 4:30 p.m.
43 Ky.R. 153, 406; eff.
9-28-2016; Crt eff. 2-24-2020; 46 Ky.R. 1949, 2639; eff.
6-30-2020.
STATUTORY AUTHORITY: KRS 95A.050(3),
95A.055(13)