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10 chapters · 565 sections in this title.
KRS § 46.010 Uniform system of accounting and reporting of state funds by local officers
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(1) The Department for Local Government shall prescribe and keep in operation a uniform system of accounting and reporting on the receipt, use and handling of all public funds, other than taxes, due and payable to the state from county, district, and other local officers and agen…
KRS § 46.020 Books and forms for system of uniform accounting
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The Department for Local Government shall prepare, and shall cause to be printed and paid for in the same manner as other books, blanks, and records for counties and county officers, all books, blanks, and records necessary for the system of uniform accounting established under K…
KRS § 46.030 Records of state funds collected by local officers
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(1) Each circuit clerk and each county clerk shall keep a well-bound book in his office, and shall enter therein at the time it is receivable, or when received, all tax on suits and other money received by him for the state, showing of whom received, on what account, the amount r…
KRS § 46.040 When funds to be reported and paid in
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Except as provided in KRS 134.191, all county, district and other local officers authorized to collect money for the state shall, on the last day of each month, report to the Finance and Administration Cabinet and pay into the State Treasury all such funds on hand.