{"data":{"id":"us-ky/krs-201.190","jurisdiction":"us-ky","citation":"KRS 201.190","heading":"Budgets -- Accounting system.","body":"(1) When the fiscal court of the county and the city legislative body make the\nappropriations authorized by KRS 201.160 and 201.170, the board shall prepare and\ncertify to the fiscal court of the county and the legislative body of the city for their\napproval:\n(a) A revised budget setting forth the receipts, funds and assets from all sources,\navailable and estimated to become available for expenditure during the next\nsucceeding fiscal year, for the purposes named in KRS 201.160, and the\nestimated expenditures b y branches or departments for such year under KRS\n201.160; and\n(b) A revised budget setting forth the estimated receipts, funds and assets from all\nsources available and estimated to become available for expenditure during\nthe next succeeding fiscal year for the purposes named in KRS 201.170, and\nthe estimated expenditures by branches or departments for such year under\nKRS 201.170.\n(2) In making the revised budgets, the board shall allocate the revenues and assets\nestimated to be and to become available for such fiscal year, to the various branches\nor departments of expenditures to be made under KRS 201.160 and 201.170\nrespectively, and in making disbursements and expenditures for such fiscal year, the\nboard shall conform thereto, but in the event of an em ergency, the board, with the\napproval of the county judge/executive and the mayor, may deviate therefrom.\n(3) The board shall inaugurate and maintain a modern and efficient accounting system\nin the home.","path":["KRS Chapter 201"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=7359","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:57Z","sha256":"f97b6618e4068e8165cfe3ae3e5b2e318f220ee7529b6a243eb63b5841762970","source_id":"us-ky","stale":false,"prev":"us-ky/krs-201.180","next":"us-ky/krs-201.200"},"notice":"GroundRules: Original legal text. Not legal advice."}