KRS 65.070: Filing with county clerk and fiscal court -- Application of provisions only to

fiscal periods ending before July 1, 2014 -- Transition to requirements of KRS

65A.010 to 65A.090 -- Publication of descriptive information on the district --

Submission of audit to fiscal court -- Department for Local Government to

furnish standard reporting forms to county clerks -- Enforcement.

(1) The provisions of this section shall apply for fiscal periods ending prior to July 1,

2014. For fiscal periods beginning on an d after July 1, 2014, the provisions of this

section shall no longer apply; instead, the provisions of KRS 65A.010 to 65A.090

shall apply. Districts shall cooperate with the Department for Local Government

and the Auditor of Public Accounts to ensure an or derly transition from the

reporting requirements of this section to the reporting requirements of KRS

65A.010 to 65A.090. Notwithstanding the dates established by this subsection, the

provisions of this section and KRS 65A.010 to 65A.090 shall be administe red such

that the registration required by KRS 65A.090(1) occurs as required by that

subsection, and there is no gap in reporting by entities subject to this section and

KRS 65A.010 to 65A.090 as the transition occurs.

(2) Within sixty (60) days following the close of the fiscal year, the district shall:

(a) File with the county clerk of each county with territory in the district a

certification showing any of the following information that has changed since

the last filing by the district:

1. The name of the district;

2. A map or general description of its service area;

3. The statutory authority under which it was created; and

4. The names, addresses, and the date of expiration of the terms of office of

the members of its governing body and chief executive officer;

(b) Submit for review a copy of the summary financial statement with the fiscal

court of each county with territory in the district; and

(c) Publish, in lieu of the provisions of KRS 424.220, but in compliance with

other applicable provisions of KRS Chapter 424, the names and addresses of

the members of its governing body and chief executive officer, and either a

summary financial statement, which includes the location of supporting

documents, or the location of district financial records which ma y be

examined by the public.

(3) The district shall submit for review a copy of the audit with the fiscal court of each

county with territory in the district. The submission shall be made within thirty (30)

days of the district's receipt of the completed audit.

(4) The Department for Local Government shall prepare and furnish to county clerks

standard reporting forms which districts may use to comply with the provisions of

this section.

(5) Any resident of the district may bring an action in the Circuit Cou rt to enforce the

provisions of this section. The Circuit Court shall hear the action and, on a finding

that the governing body of the district has violated the provisions of this section,

shall order the district to comply with its provisions. The Circuit Court, in its

discretion, may allow the prevailing party, other than the district, a reasonable

attorney's fee and court costs, to be paid from the district's treasury.