Title IX, Counties, Cities, and Other Local Units
58 chapters · 2,528 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 …
KRS § 65A.040 Failure to submit information or submitting noncompliant information -- Notice -- Withholding of funds -- Audit or special examination -- Distribution of funds upon compliance -- Action to enforce reporting requirements
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Notice -- Withholding of funds -- Audit or special examination -- Distribution of funds upon compliance -- Action to enforce reporting requirements. (1) The provisions of this section shall apply when any special purpose governmental entity fails to submit information or submits …
KRS § 65A.050 Administrative dissolution of special purpose governmental entity -- Dissolution by governing body
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Dissolution by governing body. (1) (a) As used in this subsection, "entity seeking dissolution" shall mean: 1. The DLG; 2. If the special purpose governmental entity was established by one (1) county, or by one (1) city, the governing body of the county or city that established t…
KRS § 65A.060 Educational materials and programs for governing bodies and employees
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The DLG shall provide, or shall arrange for the provision of, educational materials and programs for the governing bodies and employees of special purpose governmental entities to inform them of their duties and responsibilities under the provisions of this chapter and issues rel…
KRS § 65A.070 Code of ethics
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(1) (a) The board, officers, and employees of each special purpose governmental entity shall be subject to the code of ethics of the establishing entity in which the special purpose governmental entity's principal business office is located. (b) If the principal business office i…
KRS § 65A.080 Annual budget -- Publication of information
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(1) The governing body of each special purpose governmental entity shall annually adopt a budget conforming with the requirements established under KRS 65A.020 prior to the start of the fiscal year to which the budget applies. The adopted budget may be amended by the governing bo…
KRS § 65A.090 Registration with Department for Local Government -- Notification -- Failure to register -- Action to enforce prohibition against taxes and fees
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Failure to register -- Action to enforce prohibition against taxes and fees. (1) (a) To establish a complete list of all special purpose governmental entities operating in Kentucky on March 21, 2013, so that the registry established pursuant to KRS 65A.020 will be comprehensive, …
KRS § 65A.110 Fees and ad valorem taxes levied by special purpose governmental entities -- Reporting to governing body of city or county -- Reporting exceptions
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-- Reporting to governing body of city or county -- Reporting exceptions. (1) This section applies to any ad valorem tax or fee levied by a special purpose governmental entity that is not otherwise required by statute or ordinance to be adopted or approved through an official act…