{"data":{"id":"us-ky/krs-48.800","jurisdiction":"us-ky","citation":"KRS 48.800","heading":"Fiscal reporting to branches of government -- Annual financial and","body":"program status reports.\nThe Finance and Administration Cabinet shall prepare and submit to each branch of\ngovernment:\n(1) Within ten (10) days after the close of each month copies of th e accounts of the\nbudget units of that branch of government with the appropriations and allotments in\nfavor of its budget units and the balances as of the beginning and end of that month.\n(2) Within ten (10) days after the close of each month, prepare and transmit to each\nbranch of government a report embodying a summary statement of the actual\nfinancial condition of each fund of the major fund groups as of the close of the\nprevious month, a summary statement showing the receipts and payments of each\nsuch fund for the previous month and for the current fiscal year to the close of the\nprevious month, a summary budget statement for each such fund showing the\navailable cash balance as of the end of the previous month, the amount of cash\nestimated to be realized from each source during the remaining months of the fiscal\nyear, the total means of financing, the amount of the unallotted balances of all\nappropriations, the estimated amount of unliquidated commitments, and the\nestimated cash surplus or deficit.\n(3) Within ninety (90) days of the close of a fiscal year, file with each branch of\ngovernment a complete report of the financial transactions of the preceding fiscal\nyear and of the financial condition of the Commonwealth as of the end of that fiscal\nyear, with  such comments and supplementary data necessary to make the report\ncomplete and easy to understand.\n(4) Each branch of government shall publish a financial and program status report,\nwithin ninety (90) days of the close of a fiscal year, detailing for that  period,\nactivities, appropriations, allotments, expenditures, receipts, transfers,\nencumbrances and available balances of each budget unit of the branch, and an\nexplanation of the programs and services provided by the branch.\n(5) In order to effectuate th e budget review function of the General Assembly, each\nbranch of government shall make available, on a continuing basis, records which\ndetail activities, appropriations, allotments, expenditures, receipts, transfers,\nencumbrances and available balances of each budget unit of the branch. Such\nrecords shall be made available in the form necessary to facilitate their read only\naccession by means of electronic data processing procedures employed by the\nLegislative Research Commission.","path":["KRS Chapter 48"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=22579","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:09Z","sha256":"e0d4a8ecdba2e8f074208c71d0e409d7318ec580d47cbd7bd2043873f6942f78","source_id":"us-ky","stale":false,"prev":"us-ky/krs-48.730","next":"us-ky/krs-48.810"},"notice":"GroundRules: Original legal text. Not legal advice."}