KRS 65.905: Local governments required to file uniform financial information report --

Application of provisions only to fiscal periods ending before July 1, 2014 --

Transition to requirements of KRS 65A.010 to 65A.090 -- Use of report by

Department for Local Government.

(1) Except as otherwise provided in subsection (2) of this section, each local

government shall annually, after the close of the fiscal year, complete a uniform

financial information report. The report shall be submitted to the Department fo r

Local Government by May 1 immediately following the close of the fiscal year. The

Department for Local Government shall immediately send the compiled data from

the uniform financial information report to the Legislative Research Commission in

accordance with KRS 65.925 to be used for the purposes of KRS 6.955 to 6.975.

(2) The final quarterly report filed by a county within fifteen (15) days after the end of

the last quarter of the fiscal year, in accordance with KRS 68.360(2), shall be

deemed the uniform financial information report for that county for purposes of

compliance with KRS 65.900 to 65.925.

(3) (a) 1. Each city may have the uniform financial information report completed

by its selected auditor as part of the terms and conditions of the written

agreement between the city and the auditor in accordance with KRS

91A.040.

2. Each county may have the uniform financial information report

completed by its auditor selected in accordance with KRS 43.070 or

64.810.

3. For fiscal periods ending prior to Jul y 1, 2014, each special district may

have the uniform financial information report completed by its auditor

selected in accordance with KRS 65.065. For fiscal periods beginning on

and after July 1, 2014, the provisions of this section shall no longer

apply to special districts. Instead, the provisions of KRS 65A.010 to

65A.090 shall apply. Notwithstanding the dates established by this

subparagraph, the provisions of this section and KRS 65A.010 to

65A.090 shall be administered such that the registration req uired 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.

(b) If a city does not use the auditor to complete the uniform financial information

report, it shall by order designate an elected or nonelected official to be

responsible for annually completing the report and submitting it to the

Department for Local Government.

(c) If a local government has any agency, board, or commissio n that receives any

funding from the local government, but conducts its operations on an

autonomous or semi-autonomous basis, the local government shall note on the

uniform financial information report the name of the agency, board, or

commission; the mailing address of the agency, board, or commission; and the

dollar amount annually appropriated by the local government to the agency,

board, or commission.

(4) The Department for Local Government shall by administrative regulation prescribe

the format of the uniform financial information report, and shall attempt to

coordinate and combine efforts with the United States Bureau of the Census in the

development of the format of the uniform financial information report so that a

single report will meet the needs of both agencies and fulfill the requirements of

KRS 65.900 to 65.925. Regardless of any agreement between the Department for

Local Government and the United States Bureau of the Census, the Department for

Local Government shall maintain responsibility for assuring that a uniform financial

information report is distributed to each local government as soon as practicable

after the close of each fiscal year, but in no event later than one hundred twenty

(120) days prior to the required submission date of May 1.

(5) The Department for Local Government shall use the uniform financial information

report to replace as many financial information forms as possible that local

governments are currently required to complete and submit to that office for use by

either t he state or federal governments, by consolidating the required information

into the uniform report.