KRS 68.210: Administration of county uniform budget system -- Review -- Revision.

The administration of the county uniform budget system shall be under the supervision of

the state local finance officer who may inspect and shall supervise the administration of

accounts and financial operations and shall prescribe and shall install, by J uly 1, 1985, a

system of uniform accounts for all counties and county officials. Subsequent to every

regular and extraordinary session of the General Assembly he shall review the county

uniform budget system to determine if it is consistent with state law and generally

accepted accounting practices. If he finds the system to be inconsistent with state law or

to contain obsolete accounting practices, he shall revise it accordingly. He may require all

officials of all local governments and local taxing distri cts to submit such financial

reports as he may deem proper. He may investigate, examine, and supervise the accounts

and operations of all local governments and local government officers. This section does

not impose upon or transfer to the state local finance officer any post audit functions.