KRS 67.682: County cemetery fund -- Administrative regulations relating to county

cemetery board.

(1) The Department for Local Government shall establish a county cemetery fund to

receive appropriations, gifts, grants, federal funds, revolving funds, and any other

funds from public and private sources.

(a) Moneys deposited in the fund shall be disbursed by the State Treasurer and

any unallocated or unencumbered balances in the fund shall be invested as

provided in KRS 42.500(9).

(b) Income earned from investment, i ncluding unallotted or unencumbered

balances in the fund, shall not lapse, shall be returned to the Department for

Local Government, and may be redistributed to other counties.

(2) The Department for Local Government shall promulgate administrative regulat ions

related to responsibilities of the boards, grant appropriation amounts and eligible

expenditures, application and reporting procedures, accountability criteria for grant

recipients, and other issues of importance to the board's operation.