KRS 68.360: Monthly statement of county treasurer -- Quarterly statement of county

judge/executive.

(1) The county treasurer shall balance his books on the first day of each month, so as to

show the correct amount on hand belonging to each fund on the day the bala nce is

made, and shall within ten (10) days file with the county judge/executive and

members of the fiscal court a monthly statement containing a list of warrants paid

by him during the month, showing all cash receipts and the cash balance at the

beginning and at the end of the month, and certifying that each warrant or contract

is within the budget appropriation.

(2) The county judge/executive shall, within fifteen (15) days after the end of each

quarter of each fiscal year, prepare a statement showing for the current fiscal year to

date actual receipts from each county revenue source, the totals of all encumbrances

and expenditures charged against each budget fund, the unencumbered balance of

the fund, and any transfers made to or from the fund. The count y judge/executive

shall post the statement in a conspicuous place in the courthouse near the front door

for at least ten (10) consecutive days, and transmit a copy to the fiscal court and to

the state-local finance officer. The statement shall be read at the next meeting of

the fiscal court.