{"data":{"id":"us-ky/krs-46.010","jurisdiction":"us-ky","citation":"KRS 46.010","heading":"Uniform system of accounting and reporting of state funds by local officers.","body":"(1) The Department for Local Government shall prescribe and keep in operation a\nuniform system of accounting and reporting on the receipt, use and handling of all\npublic funds, other than taxes, due and payable to the state from county, district, and\nother local officers and agencies.\n(2) The system so adopted shall require each county treasurer, and each county officer\nwho receives or disburses state funds, to keep an accurate account of receipts and\ndisbursements, showing a daily balance of receipts and disbursements.\n(3) The system shall require all county officers handling state funds, other than taxes, to\nmake an annual report to the Department for Local Government showing receipts\nand disbursements, and to make other financial statements as the Depart ment for\nLocal Government requires.\n(4) The Department for Local Government, subject to the approval of the Governor,\nmay from time to time change the system, or any book, report, form, or record\nprovided for by the system, whenever in its opinion a change  is necessary in order\nto conform to existing conditions.","path":["KRS Chapter 46"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=22508","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:08Z","sha256":"b849748f43742cb79668d5f0c2da290d7a3af5e7a4b93f05fd56c05d296c5b51","source_id":"us-ky","stale":false,"prev":"us-ky/krs-45a.990","next":"us-ky/krs-46.020"},"notice":"GroundRules: Original legal text. Not legal advice."}