{"data":{"id":"us-ky/krs-91a.030","jurisdiction":"us-ky","citation":"KRS 91A.030","heading":"Annual budget.","body":"(1) Each city shall operate under an annual budget ordinance adopted and administered\nin accordance with the provisions of this section. Notwithstanding any other\nprovision of law, no city shall expend any moneys from any governmental or\nproprietary fund, except in accordance with a budget ordinance adopted pursuant to\nthis section.\n(2) Moneys held by a city as a trustee or agent for individuals, private organizations, or\nother governmental units need not be included in the budget ordinance.\n(3) If, in any fiscal year subsequent to a fiscal year in which a city has adopted a budget\nordinance in accordance with this section, no budget ordinance is adopted, the\nbudget ordinance of the previous fiscal year shall have full force and effect as if\nreadopted.\n(4) The budget ordinance of a city shall cover one (1) fiscal year.\n(5) Preparation of the budget proposal shall be the responsibility of the executive\nauthority of the city in cities operating pursuant to KRS Chapter 83, KRS 83A.130\nor 83A.140 or the city manager in cities operating pursuant to KRS 83A.150.\n(6) The budget proposal shall be prepared in the form and detail as is prescribed by\nordinance.\n(7) The budget proposal together with a budget message shall be submitted to the\nlegislative body not later than th irty (30) days prior to the beginning of the fiscal\nyear it covers. The budget message shall contain an explanation of the governmental\ngoals fixed by the budget for the coming fiscal year; explain important features of\nthe activities anticipated in the bu dget; set forth the reasons for stated changes from\nthe previous year in program goals, programs, and appropriation levels; and explain\nany major changes in fiscal policy.\n(8) (a) The legislative body shall adopt a budget ordinance making appropriations for\nthe fiscal year in such sums as the legislative body finds sufficient and proper,\nwhether greater or less than the sums recommended in the budget proposal.\nThe budget ordinance may be in any form that the legislative body finds most\nefficient in enabling it to make the necessary fiscal policy decisions.\n(b) No budget ordinance shall be adopted which provides for appropriations to\nexceed revenues in any one (1) fiscal year in violation of Section 157 of the\nKentucky Constitution.\n(9) The full amount estima ted to be required for debt service during the budget year\nshall be appropriated for all governmental fund types.\n(10) The city legislative body may amend the budget ordinance after the ordinance's\nadoption, if the amended ordinance continues to satisfy th e requirements of this\nsection.\n(11) Administration and implementation of an adopted budget ordinance shall be the\nresponsibility of the executive authority of the city. That responsibility shall include\nthe preparation and submission to the legislative bo dy of operating statements\nwhich shall include budgetary comparisons of each governmental fund for which an\nannual budget has been adopted. These reports shall be submitted not less than once\nevery three (3) months in each fiscal year.\n(12) To the extent practical, the system utilized in the administration and implementation\nof the adopted budget ordinance shall be consistent in form with the accounting\nsystem called for in KRS 91A.020.\n(13) No city agency, or member, director, officer, or em ployee of a city agency, may\nbind the city in any way to any extent beyond the amount of money at that time\nappropriated for the purpose of the agency. All contracts, agreements, and\nobligations, express or implied, beyond existing appropriations are void;  nor shall\nany city officer issue any bond, certificate, or warrant for the payment of money by\nthe city in any way to any extent beyond the unexpended balance of any\nappropriation made for the purpose.","path":["KRS Chapter 91A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=25561","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"5f49641ca5595245373d10c20de44e4535fc22a03d165a8207274daa267a39fe","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91a.020","next":"us-ky/krs-91a.040"},"notice":"GroundRules: Original legal text. Not legal advice."}