{"data":{"id":"us-ky/krs-65.070","jurisdiction":"us-ky","citation":"KRS 65.070","heading":"Filing with county clerk and fiscal court -- Application of provisions only to","body":"fiscal periods ending before July 1, 2014 -- Transition to requirements of KRS\n65A.010 to 65A.090 -- Publication of descriptive information on the district --\nSubmission of audit to fiscal court -- Department for Local Government to\nfurnish standard reporting forms to county clerks -- Enforcement.\n(1) The provisions of this section shall apply for fiscal periods ending prior to July 1,\n2014. For fiscal periods beginning on an d after July 1, 2014, the provisions of this\nsection shall no longer apply; instead, the provisions of KRS 65A.010 to 65A.090\nshall apply. Districts shall cooperate with the Department for Local Government\nand the Auditor of Public Accounts to ensure an or derly transition from the\nreporting requirements of this section to the reporting requirements of KRS\n65A.010 to 65A.090. Notwithstanding the dates established by this subsection, the\nprovisions of this section and KRS 65A.010 to 65A.090 shall be administe red such\nthat the registration required by KRS 65A.090(1) occurs as required by that\nsubsection, and there is no gap in reporting by entities subject to this section and\nKRS 65A.010 to 65A.090 as the transition occurs.\n(2) Within sixty (60) days following the close of the fiscal year, the district shall:\n(a) File with the county clerk of each county with territory in the district a\ncertification showing any of the following information that has changed since\nthe last filing by the district:\n1. The name of the district;\n2. A map or general description of its service area;\n3. The statutory authority under which it was created; and\n4. The names, addresses, and the date of expiration of the terms of office of\nthe members of its governing body and chief executive officer;\n(b) Submit for review a copy of the summary financial statement with the fiscal\ncourt of each county with territory in the district; and\n(c) Publish, in lieu of the provisions of KRS 424.220, but in compliance with\nother applicable provisions of KRS Chapter 424, the names and addresses of\nthe members of its governing body and chief executive officer, and either a\nsummary financial statement, which includes the location of supporting\ndocuments, or the location of district financial records which ma y be\nexamined by the public.\n(3) The district shall submit for review a copy of the audit with the fiscal court of each\ncounty with territory in the district. The submission shall be made within thirty (30)\ndays of the district's receipt of the completed audit.\n(4) The Department for Local Government shall prepare and furnish to county clerks\nstandard reporting forms which districts may use to comply with the provisions of\nthis section.\n(5) Any resident of the district may bring an action in the Circuit Cou rt to enforce the\nprovisions of this section. The Circuit Court shall hear the action and, on a finding\nthat the governing body of the district has violated the provisions of this section,\nshall order the district to comply with its provisions. The Circuit  Court, in its\ndiscretion, may allow the prevailing party, other than the district, a reasonable\nattorney's fee and court costs, to be paid from the district's treasury.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=41693","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:20Z","sha256":"6fb4adae18ab15117887b03afae2afe8351f7a3492eb3bf44f5ae8e91b16919a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.068","next":"us-ky/krs-65.110"},"notice":"GroundRules: Original legal text. Not legal advice."}