Title VI, Financial Administration

(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…

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…

(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…

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.

funds. The Finance and Administration Cabinet shall report to the Attorney General all public officers or public debtors who fail to render their accounts at the proper time, or to pay the money in their hands due the state into the State Treasury, and shall cause actions to be b…

The Franklin Circuit Court shall have concurrent jurisdiction of all civil and criminal actions brought to enforce any of the provisions of subsection (2) of KRS 46.030 or of subsection (1) of KRS 46.990.

(1) Any county or district officer authorized by law to make collections of funds for the state who fails or refuses to pay over to the state the funds so collected at the time he is required by law to report the collections to any state department shall be required to pay a pena…