KRS 68.220: Uniform county budget system.

The fiscal affairs of each county, except those pertaining to education, shall be

administered by the fiscal court under a uniform budget system. The county budget shall

provide for all the funds to be expended by the county from current revenue for each

fiscal year. The state local finance officer shall classify the counties for budget purposes

upon the basis of their populations and expenditures, or upon some other proper basis,

and may classify them in the same manner for the purpose of prescribing accounts.