KRS 212.540: Budget.

(1) When the respective appropriations have been duly made by the city and county and

an estimate of the amount of moneys that the board will receive from appropriations

and from any and all other sources, for a fiscal year has been made, the board shall

prepare and certify to the fiscal court of the county and the legislative body of the

city for their approval, a revised financial budget setting forth the total amounts of

funds available from all sources for expenditures during the board's fiscal year, and

also setting forth, in as great detail as possible with respect to each administrative

division, the estimated expenditures of the board for the said fiscal year.

(2) A contingent fund for unanticipated expenditures may, with the approval of the

fiscal court of the county and the legislative body of the city, be established in order

to provide for such contingent and unanticipated needs as may arise during the

board's said fiscal year and to supplement allotments to divisions which may require

the same. The board, as nearly as may be practicable, shall make all disbursements

and expenditures in each fiscal year in conformity with the revised budget

allotments; but in the event of an emergency the board may, with the approval of the

county judge/executive and the mayor of the city, reduce, withhold or transfer from

one division to another, funds or assets so allotted.