KRS 147A.115: Annual reports of receipt and expenditure of state and federal

fundings.

(1) By December 31 of each year beginning in 2017, the Cabinet for Health and

Family Services and the Education and Labor Cabinet shall, following any year

in which the cabinet awarded federal or state funds to an area development

district, prepare and submit a detailed report to the Legislative Research

Commission and area development district board members. The report shall

include the total amount of state and federal funds distributed to each area

development district, broken down by funding source and program from the

preceding fiscal year.

(2) By December 31 of each year beginning in 2017, each area development

district shall, following any year in which the area development district receives

state or federal funds, prepare and submit a detailed report to the Legislative

Research Commission and area development board members. The report shall

include the following financial information from the preceding fiscal year:

(a) For each allocation, distribution, award, or grant of state or federal funds,

the total amount, the percentage of the total amount, and a description of

the specific types of expenditures made for or allocated to:

1. Administrative costs;

2. Direct expenditures; and

3. Indirect expenditures;

(b) Allocation, distribution, award, or grant funds not expended, and an

explanation of why the funds were not expended;

(c) The total amount of reserves carried forward by the area development

district, identification of the source of those funds, and an explanation of

why the funds are being carried forward; and

(d) For each program:

1. A list of direct services provided by the district;

2. A list of service providers contracted by the district and the services

provided by those providers;

3. The number of eligible persons for the program, number of persons

served by the program, and, if applicable, number of people on

waiting lists for the program; and

4. The performance measures required by the contract used to

evaluate the area development district's actions.

(3) The Legislative Research Commission shall distribute the report to the

appropriate interim joint committees and to the budget review subcommittee

that has jurisdiction over the Cabinet for Health Family Services or the

Education and Labor Cabinet.