KRS 46.010: Uniform system of accounting and reporting of state funds by local officers.

(1) The Department for Local Government shall prescribe and keep in operation a

uniform system of accounting and reporting on the receipt, use and handling of all

public funds, other than taxes, due and payable to the state from county, district, and

other local officers and agencies.

(2) The system so adopted shall require each county treasurer, and each county officer

who receives or disburses state funds, to keep an accurate account of receipts and

disbursements, showing a daily balance of receipts and disbursements.

(3) The system shall require all county officers handling state funds, other than taxes, to

make an annual report to the Department for Local Government showing receipts

and disbursements, and to make other financial statements as the Depart ment for

Local Government requires.

(4) The Department for Local Government, subject to the approval of the Governor,

may from time to time change the system, or any book, report, form, or record

provided for by the system, whenever in its opinion a change is necessary in order

to conform to existing conditions.