{"data":{"id":"us-ky/krs-65.905","jurisdiction":"us-ky","citation":"KRS 65.905","heading":"Local governments required to file uniform financial information report --","body":"Application of provisions only to fiscal periods ending before July 1, 2014 --\nTransition to requirements of KRS 65A.010 to 65A.090 -- Use of report by\nDepartment for Local Government.\n(1) Except as otherwise provided in subsection (2) of this section, each local\ngovernment shall annually, after the close of the fiscal year, complete a uniform\nfinancial information report. The report shall be submitted to the Department fo r\nLocal Government by May 1 immediately following the close of the fiscal year. The\nDepartment for Local Government shall immediately send the compiled data from\nthe uniform financial information report to the Legislative Research Commission in\naccordance with KRS 65.925 to be used for the purposes of KRS 6.955 to 6.975.\n(2) The final quarterly report filed by a county within fifteen (15) days after the end of\nthe last quarter of the fiscal year, in accordance with KRS 68.360(2), shall be\ndeemed the uniform  financial information report for that county for purposes of\ncompliance with KRS 65.900 to 65.925.\n(3) (a) 1. Each city may have the uniform financial information report completed\nby its selected auditor as part of the terms and conditions of the written\nagreement between the city and the auditor in accordance with KRS\n91A.040.\n2. Each county may have the uniform financial information report\ncompleted by its auditor selected in accordance with KRS 43.070 or\n64.810.\n3. For fiscal periods ending prior to Jul y 1, 2014, each special district may\nhave the uniform financial information report completed by its auditor\nselected in accordance with KRS 65.065. For fiscal periods beginning on\nand after July 1, 2014, the provisions of this section shall no longer\napply to special districts. Instead, the provisions of KRS 65A.010 to\n65A.090 shall apply. Notwithstanding the dates established by this\nsubparagraph, the provisions of this section and KRS 65A.010 to\n65A.090 shall be administered such that the registration req uired by\nKRS 65A.090(1) occurs as required by that subsection, and there is no\ngap in reporting by entities subject to this section and KRS 65A.010 to\n65A.090 as the transition occurs.\n(b) If a city does not use the auditor to complete the uniform financial information\nreport, it shall by order designate an elected or nonelected official to be\nresponsible for annually completing the report and submitting it to the\nDepartment for Local Government.\n(c) If a local government has any agency, board, or commissio n that receives any\nfunding from the local government, but conducts its operations on an\nautonomous or semi-autonomous basis, the local government shall note on the\nuniform financial information report the name of the agency, board, or\ncommission; the mailing address of the agency, board, or commission; and the\ndollar amount annually appropriated by the local government to the agency,\nboard, or commission.\n(4) The Department for Local Government shall by administrative regulation prescribe\nthe format of the  uniform financial information report, and shall attempt to\ncoordinate and combine efforts with the United States Bureau of the Census in the\ndevelopment of the format of the uniform financial information report so that a\nsingle report will meet the needs of both agencies and fulfill the requirements of\nKRS 65.900 to 65.925. Regardless of any agreement between the Department for\nLocal Government and the United States Bureau of the Census, the Department for\nLocal Government shall maintain responsibility for assuring that a uniform financial\ninformation report is distributed to each local government as soon as practicable\nafter the close of each fiscal year, but in no event later than one hundred twenty\n(120) days prior to the required submission date of May 1.\n(5) The Department for Local Government shall use the uniform financial information\nreport to replace as many financial information forms as possible that local\ngovernments are currently required to complete and submit to that office for use by\neither t he state or federal governments, by consolidating the required information\ninto the uniform report.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47651","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:23Z","sha256":"09e14b534b55956b0cb66152659e7c32c209146e4d2e1821f3551987a275243d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.900","next":"us-ky/krs-65.910"},"notice":"GroundRules: Original legal text. Not legal advice."}