KRS 68.250: Form of budget -- State local finance officer to regulate -- Approval of

budget.

(1) The state local finance officer shall have full power and authority to supervise and

direct the form and classifications of all county budgets. He shall approve all budget

forms and classifications and may change any form or classification submitted to

him before making such approval. The county judge/executive shall use the form

furnished or approved by the state local finance officer and shall not make any

changes therein or use any other form, unless authorized by the state local finance

officer.

(2) Not less than twenty (20) days before the time for adoption of the county budget the

county judge/executive shall transmit two (2) copies of the proposed budget

including statements of both anticipated receipts and expenditures by budget funds,

to the state local finance officer for approval as to form and classification.

(3) If the state local finance officer finds that the proposed budget is uniform with the

budgets of other counties of the same class in classification of units and conforms to

the budget laws, he shall approve the classification, return the original copy to the

county judge/executive and retain the duplicate copy as part of his records. If the

proposed budget is not uniform with the budgets of other counties in classification

of units he shall make such changes as he deems necessary for the purpose of

establishing uniformity.

(4) If the proposed budget fails to comply with any requirements of law, the s tate local

finance officer shall so notify the county judge/executive, and may refuse to

approve the budget until the county judge/executive authorizes him to make such

changes as he deems to be required by law.