KRS 97.600: Reports and records -- Compliance with KRS 65A.010 to 65A.090.

(1) The park board shall keep a set of books showing the receipts and expenditures of

the board. The books shall at all times be subject to examination by the mayor or

any committee of the legislative body authorized to make such examination, either

by themsel ves or by a certified public accountant. The board shall each January

transmit to the mayor and legislative body a full and detailed report and statement of

the acts of the board for the preceding year, with a complete and itemized account

of all receipts and disbursements of money and an itemized estimate of the money

needed for park and playground purposes.

(2) The board shall comply with the provisions of KRS 65A.010 to 65A.090.