{"data":{"id":"us-ky/krs-65a.020","jurisdiction":"us-ky","citation":"KRS 65A.020","heading":"Duties of Department for Local Government relating to forms, reporting,","body":"and online access -- Information to be submitted by special purpose\ngovernmental entities -- Failure to submit information -- Administrative\nregulations -- Registry -- Registration fee -- Annual report.\n(1) The DLG shall:\n(a) On or before March 1, 2014, make the necessary reporting and certification\nforms, online reporting portal, and online central registry available for\nreporting by special purpose governmental entities.  The portal and registry\nshall serve as a unified location for the reporting of and access to\nadministrative and financial information by special purpose governmental\nentities; and\n(b) On or before October 1, 2014, make available online public access to\nadministrative and financial information reported by special purpose\ngovernmental entities.\n(2) (a) For each fiscal period beginning on or after July 1, 2014, all special purpose\ngovernmental entities shall annually submit to the DLG the information\nrequired by this section. The information shall be submitted in accordance\nwith this section, at the time, and in the form and format required by the DLG.\nThe information submitted shall include at a minimum the following:\n1. Administrative information:\na. The nam e, address, and, if applicable, the term and appointing\nauthority for each board member of the governing body of the\nentity;\nb. The fiscal year of the entity;\nc. The Kentucky Revised Statute and, if applicable, the local\ngovernment ordinance and interlocal  agreement under which the\nentity was established; the date of establishment; the establishing\nentity; and the statute or statutes, local government ordinance, or\ninterlocal agreement under which the entity operates, if different\nfrom the statute or statutes, ordinance, or agreement under which it\nwas established;\nd. The mailing address and telephone number and, if applicable, the\nWeb site uniform resource locator (URL) of the entity;\ne. The operational boundaries and service area of the entity and the\nservices provided by the entity;\nf. i. A listing of all the most significant taxes or fees imposed and\ncollected by the entity, including the rates or amounts\ncharged for the reporting period and the statutory or other\nsource of authority for the levy of the tax or fee.\nii. As used in this subd ivision, \"most significant taxes or fees\"\nmeans the five (5) taxes or fees levied by the entity that\nproduce the most tax and fee revenue for the entity, provided\nthat if the top five (5) revenue -producing taxes and fees do\nnot produce at least eighty -five percent (85%) of all tax and\nfee revenues received by the entity, additional taxes and fees\nshall be listed until the taxes and fees listed produce at least\neighty-five percent (85%) of all tax and fee revenues of the\nentity. If an entity levies fewer tha n five (5) taxes and fees,\nthe entity shall list all taxes and fees levied;\ng. The primary contact for the entity for purposes of communication\nfrom the DLG;\nh. The code of ethics that applies to the entity, and whether the entity\nhas adopted additional ethics provisions;\ni. A listing of all federal, state, and local governmental entities that\nhave oversight authority over the special purpose governmental\nentity or to which the special purpose governmental entity submits\nreports, data, or information; and\nj. Any other related administrative information required by the DLG;\nand\n2. Financial information:\na. i. The most recent adopted budget of the entity for the\nupcoming fiscal year;\nii. After the close of each fiscal year, a comparison of the\nbudget to actual  revenues and expenditures for each fiscal\nyear, including any amendments made throughout the fiscal\nyear to the budget originally submitted;\niii. Completed audits or attestation engagements as provided in\nKRS 65A.030; and\niv. Other financial oversight rep orts or information required by\nthe DLG.\nb. In lieu of the submissions required by subdivision a.i., ii., and iv.\nof this subparagraph:\ni. A federally regulated municipal utility shall submit, after the\nclose of each fiscal year, the monthly balance, reven ue, and\nexpense report required by the federal regulator, which\nconstitutes year-end data; and\nii. A public utility established pursuant to KRS 96.740 that is\nnot a federally regulated municipal utility shall submit after\nthe close of each fiscal year a re port that includes the same\ninformation, in the same format as is required for federally\nregulated municipal utilities under subpart i. of this\nsubdivision.\n(b) The provisions of KRS 65A.040 shall apply when a special purpose\ngovernmental entity fails to submit the information required by this section in\na timely manner, or submits information that does not comply with the\nrequirements and standards established by this section and the DLG. To\nfacilitate the enforcement of these provisions, the DLG shall est ablish and\nmaintain an online list of due dates for the filing of reports, audit\ncertifications, and information for each special purpose governmental entity.\n(c) The provisions of this subsection shall be in addition to, and shall not supplant\nor replace any reporting or filing requirements established by other provisions\nof the Kentucky Revised Statutes.\n(3) (a) The DLG shall, by administrative regulation adopted pursuant to KRS Chapter\n13A, develop standard forms, protocols, timeframes, and due dates for  the\nsubmission of information by special purpose governmental entities. All\ninformation shall be submitted electronically; however, the DLG may allow\nsubmission by alternative means, with the understanding that the DLG shall\nbe responsible for converting the information to a format that will make it\naccessible through the registry.\n(b) In an effort to reduce duplicative submissions to different governmental\nentities and agencies, during the development of the forms, protocols,\ntimeframes, and due dates, th e DLG shall consult with other governmental\nentities and agencies that may use the information submitted by special\npurpose governmental entities, and may include the information those\nagencies and entities need to the extent possible.\n(c) As an alternativ e to completing and submitting any standard form developed\nby the DLG for the reporting of financial information, federally regulated\nmunicipal utilities and public utilities established pursuant to KRS 96.740 that\nare not federally regulated municipal utilities may elect to satisfy the reporting\nrequirements established by subsection (2)(a)2. of this section for the public\npower components of their operations by reporting the financial information\nrelated to their electric system accounts in accordance with the Federal Energy\nRegulatory Commission's Uniform System of Accounts.\n(4) (a) Beginning October 1, 2014, all information submitted by special purpose\ngovernmental entities under this section shall be publicly available through the\nregistry. The registry  shall be updated at least monthly, but may be updated\nmore frequently at the discretion of the DLG. The registry shall include a\nnotation indicating the date of the most recent update.\n(b) The registry shall be in a searchable format and shall, at a minim um, allow a\nsearch by county, by special purpose governmental entity name, and by type of\nentity.\n(c) To the extent possible, the registry shall be linked to or accessed through the\nWeb site established pursuant to KRS 42.032 to provide public access to\nexpenditure records of the executive branch of state government.\n(5) (a) To offset the costs incurred by the DLG in maintaining and administering the\nregistry, the costs incurred in providing education for the governing bodies\nand employees of special purpos e governmental entities as required by KRS\n65A.060, and the costs incurred by the DLG and the Auditor of Public\nAccounts in responding to and acting upon noncompliant special purpose\ngovernmental entities under KRS 65A.040, excluding costs associated with\nconducting audits or special examinations, each special purpose governmental\nentity shall pay a registration fee to the DLG on an annual basis at the time of\nregistration under this section.\n(b) The initial annual fee shall be as follows:\n1. For special purpose governmental entities with annual revenue from all\nsources of less than one hundred thousand dollars ($100,000), twenty -\nfive dollars ($25);\n2. For special purpose governmental entities with annual revenues from all\nsources of at least one hundred thousand dollars ($100,000) but less than\nfive hundred thousand dollars ($500,000), two hundred fifty dollars\n($250); and\n3. For special purpose governmental entities with annual revenues of five\nhundred thousand dollars ($500,000) or greater, f ive hundred dollars\n($500).\n(c) If the costs of administering and maintaining the registry, providing education,\nand enforcing compliance change over time, the fee and tiered structure\nestablished by paragraph (b) of this subsection may be adjusted one (1)  time\nby the DLG through the promulgation of an administrative regulation under\nKRS Chapter 13A. The rate, if adjusted, shall be set at a level no greater than\na level that is expected to generate sufficient revenue to offset the actual cost\nof maintaining  and administering the registry, providing education for the\ngoverning bodies and employees of special purpose governmental entities, and\nenforcing compliance.\n(d) The portion of the registration fee attributable to expenses incurred by the\nAuditor of Publ ic Accounts for duties and services other than conducting\naudits or special examinations shall be collected by the DLG and transferred\nto the Auditor of Public Accounts on a quarterly basis. Prior to the transfer of\nfunds, the Auditor of Public Accounts sh all submit an invoice detailing the\nactual costs incurred, which shall be the amount transferred; however, the\namount transferred to the Auditor of Public Accounts under the initial fee\nestablished by paragraph (b) of this section shall not exceed the annu al\namount agreed to between the DLG and the Auditor of Public Accounts.\n(e) 1. In determining the annual fee due from a special purpose governmental\nentity, the DLG may exclude revenues received by the special purpose\ngovernmental entity if:\na. The revenues constitute nonrecurring, nonoperating grants for the\npurpose of capital asset acquisition, capital construction, disaster\nrecovery efforts, or other one (1) time purposes as determined by\nthe DLG; and\nb. The special purpose governmental entity requests, in writing to the\nDLG and for each fiscal year it receives the revenue in question,\nthat the revenues in question not be included in determining its\nannual revenues.\n2. In determining the annual fee due from a special purpose governmental\nentity that is a public use airport operating under KRS 183.132 to\n183.160, the DLG may exclude revenues received by that public use\nairport if the revenues constitute nonoperating or recurring grants for the\npurpose of capital asset acquisition, capital construction, disa ster\nrecovery efforts, or other one (1) time purposes as determined by the\nDLG.\n3. Any receipts excluded under this paragraph shall still be reported as\nrequired under subsection (2)(a)2. of this section.\n(6) By October 1, 2014, and on or before each Octob er 1 thereafter, the DLG shall file\nan annual report with the Legislative Research Commission detailing the\ncompliance of special purpose governmental entities with the provisions of KRS\n65A.010 to 65A.090. The Legislative Research Commission shall refer the report to\nthe Interim Joint Committee on Local Government for review.","path":["KRS Chapter 65A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49995","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:23Z","sha256":"5407fef5c05afc9f89c80bc36cd1c8cdf1e9715209ffc81db1237c5ab81922a6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65a.010","next":"us-ky/krs-65a.030"},"notice":"GroundRules: Original legal text. Not legal advice."}