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58 chapters · 2,501 sections in this title.
KRS § 65A.010 Definitions for chapter. (Effective until July 1, 2027)
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As used in this chapter: (1) "County" means any county, consolidated local government, urban-county government, unified local government, or charter county; (2) "DLG" means the Department for Local Government established by KRS 147A.002; (3) "Establishing entity" means the city o…
KRS § 65A.020 Duties of Department for Local Government relating to forms, reporting, and online access -- Information to be submitted by special purpose governmental entities -- Failure to submit information -- Administrative regulations -- Registry -- Registration fee -- Annual report
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and online access -- Information to be submitted by special purpose governmental entities -- Failure to submit information -- Administrative regulations -- Registry -- Registration fee -- Annual report. (1) The DLG shall: (a) On or before March 1, 2014, make the necessary reporti…
KRS § 65A.030 Audits, financial statements, and attestation engagements for fiscal periods beginning on or after July 1, 2014 -- Alternative financial review -- Exclusion of some annual receipts. (Effective until July 1, 2027)
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periods beginning on or after July 1, 2014 -- Alternative financial review -- Exclusion of some annual receipts. (Effective until July 1, 2027) (1) For fiscal periods beginning on or after July 1, 2014, requirements relating to audits and financial statements of special purpose g…
KRS § 65A.032 Agreed-upon procedures engagement alternative to audit -- Conditions -- Written certification -- Requirements -- Contract. (Effective July 1, 2027)
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Written certification -- Requirements -- Contract. (Effective July 1, 2027) (1) Effective for fiscal years beginning on or after July 1, 2027, a special purpose governmental entity required to complete an audit pursuant to KRS 65A.030 may elect, subject to disapproval by the DLG …