KRS 68.110: Expenditure in excess of revenue or diversion of funds forbidden.

(1) The fiscal court shall not in any year expend any money in excess of the amount

annually levied and collected for that year or levied, collected or appropriated for

any special purpose.

(2) The fiscal court shall not expend, or permit or authorize to be e xpended, any county

revenue raised by taxes levied for one (1) purpose, for any other purpose than that

specified in the order or resolution levying the tax.

(3) No member of the fiscal court shall knowingly vote for any appropriation or

contract in viola tion of this section or KRS 68.100, and no county officer shall

knowingly do any act to impose upon the county any pecuniary liability in excess of

the limitations of this section, KRS 68.090 and 68.100.