KRS 42.535: Annual reports of agencies holding funds.

Each agency holding funds listed in this section shall make a report according to

generally accepted accounting principles of all money received and disbursed by the listed

funds during each fiscal year, on or before the fifteenth of July, showing the rece ipts,

expenditures, depositories, rates of interest paid by depositories, investments, and rates of

return on investments by each listed fund to the Office of the Controller. The funds which

shall be reported are:

(1) Tobacco research trust fund;

(2) The uninsured employers' fund;

(3) The administrative fund created by KRS 342.440, also known as the workers'

compensation maintenance fund;

(4) The special claim fund; and

(5) The common school fund.