KRS 157.060: Reports of funds received and spent by school districts.

The officials of each educational institution and each school district supported in whole

or in part from taxation shall make a report to the Kentucky Board of Education or the

Kentucky Technical Education Personnel Board established in KRS 156.840 at the close

of each scholastic year, showing in detail all funds received from the state and from all

other sources during the year, and a detailed statement of all expenditures for the year.